2011 (1) TMI 143

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....dent : Shri K.S. Chandrasekhar, JDR Per : M. V. RAVINDRAN   This appeal is directed against the Order-in-Appeal No. 298/2009-CE dated 23.12.2009.   2. Heard both sides and perused the records.   3. The issue involved is regarding Cenvat credit of service tax paid on services of CHA engaged by the appellant for export of their products. The appellant s availment of Cenvat....

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.... Pvt. Ltd. [2010 (19( STR 6 (Tri.-Chennai)]   (v) Adani Pharmachem (P) Ltd. Vs. CCE,Rajkot[2010 (20) STR 386 (Tri.-Ahmd.)]   (vi) Mileen Engineers Vs. CCE, Mumbai-III [2010 (20) STR 668 (Tri.-Mumbai)]   He also submits that the Hon ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpur Vs. Ultratech Cement Ltd. [2010 (20) S.T.R. 577 (Bom.)] has reite....

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....for export of goods in part. I find that the issue involved in this case has already been settled by various decisions as cited by the learned counsel. I reproduce the findings of this Tribunal in the case of Rolex Rings (P) Ltd. (supra) :   4. After considering the submissions made by both the sides and the reasonings adopted by Commissioner (Appeals), I find that the CHA and Surveyors se....

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....rt area, it can be safely held that all the services availed by the exporter till the port area are required to be considered as input service inasmuch as the same are clearly related to the business activities. Activities relating to business are covered by the definition of input service and admittedly CHA and Surveyors services are relating to the export business. As such, I agree with the reas....