2011 (7) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent : Shri Jigar Shah, Advocate   Per : Dr. P. Babu;   This appeal is filed by the Revenue against the order in appeal of the Commissioner (Appeal). To narrate the facts in brief, M/s. Hindalco Industries Limited is engaged in manufacturing goods and also registered under the category of Business Auxiliary Services and Goods Transport Agency services. They were also exporting exci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e advertising, promotional material, publicity, packing or a message issued to on behalf of the assessee s final products intended to increase the sales. The Revenue relied upon the order in the case of M/s. Excel Crop Care Limited vs. CCE 2007 (7) STR 451 (Tri. Ahmd.) and it was held by the Tribunal that :-   6.2 The CHA services availed in respect of export does not have any nexus with t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the agent situated abroad in case of the exports made by them. The contention of the Revenue is that such service was rendered after the removal and it is beyond the place of removal. Therefore, the decision of the Tribunal in case of M/s. Metro Shoes P. Ltd. which had taken a view that any service rendered if it relates to the activities up to the place of removal, credit of service tax paid on s....