2011 (8) TMI 253

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..... B.S.V. Murthy;   Respondents availed cenvat credit of service tax paid by them on outward transportation of goods for export. On objection raised by the Revenue, they reversed the cenvat credit taken. However, subsequently they filed refund claim for Rs. 2,59,042/- on the ground that they were eligible for the cenvat credit. The refund claim was rejected by the original adjudicating auth....

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....val is Port of export and not the factory as held by the lower authority. The appeal filed by the Revenue is on the ground that input service has to have nexus with the manufacture and must be used directly or indirectly in or in relation to final products/ input service. Further, Revenue also relied upon the decision of the Tribunal in the case of Gujarat Ambuja Cements Limited vs. CCE, Ludhiana ....