2010 (11) TMI 638

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....rvice credit of the service of Custom House Agent for shipment of their goods exported by them holding that the service availed by the appellants do not quantify as per Rule 2(l) of the Cenvat Credit Rules, 2004. 2. The learned Advocate for the appellant submits that in paragraph-6 of the impugned order. The Commissioner (Appeals) has observed as under:- "However it is important to understan....

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.... - CESTAT) and allowed the input service credit on CHA service. To further strengthen his contention, he relied on the decision of the Bombay High Court in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244. Finally, he prayed in that event the appellant is entitled for input service credit on CHA service. 3. On the other hand, the learned DR relied on the decision of Excel Crop Care Lt....

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....ty of the assessee as held in the case of Maruti Suzuki Ltd. v. CCE [2009] 22 STT 54 by the Hon'ble Apex Court. 4. Heard and considered. 5. On careful examination of the submissions made by both the sides, I find that while deciding the case of Mundra Port & Special Economic Zone Ltd. (supra) this Tribunal has considered the decision in the case of Excel Crop Care Ltd. (supra) and thereafter....

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....he course of/after the manufacture of the final products. The fact that the definition of 'input service' is wider than the definition of 'input' would make no difference in applying the ratio laid down in the case of Maruti Suzuki Ltd. (supra) while interpreting the scope of 'input service'. Accordingly, in the light of the judgment of the Apex Court in the case of Maruti Suzuki Ltd. (supra), we ....