2010 (1) TMI 424

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....anandan, SDR, for the Respondent. [Order]. - The impugned order affirmed denial of Cenvat Credit of  Rs. 31,625/- (Rupees Thirty one thousand six hundred and twenty five only) being service tax paid by the appellants under 'Customs House Agents' service relating to export of goods during the period 04/2006 to 08/2006. In passing the impugned order, the Commissioner (Appeals) relied on the de....

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....ivery of the goods on sale took place at the destination point, the credit of the service tax paid on transportation up to such place of sale would be admissible. 2. Authorized representative of the appellant relies on the decision of the Tribunal in the case of CCE, Rajkot v. Adani Pharmachem Pvt. Ltd. reported in 2008 (12) S.T.R. 593 (Tribunal-Ahmd.) = 2008 (232) E.L.T. 804 (Tribunal) wherein t....

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....ly considered the rival submissions. The definition of 'input service' in the Cenvat Credit Rules is as follows : "(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the plac....