2011 (10) TMI 335

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.... ARCHANA WADHWA All the appeals stand filed by the Revenue against the same respondent and as the issue involved is identical, the same are being disposed of by a common order.  Further, the respondents have filed cross objection alongwith COD applications. However, I find that the impugned orders passed by the Commissioner (Appeals) are entirely in favour of the respondents and as such, t....

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....it was availed in respect of services of clearing agency, which was primarily engaged in the documentation and charges of export/shipment at the port area.  3. Revenue entertained a view that the freight for outward transportation of the goods upto the port area and the clearing agency charges are not included in the input service definition, having been incurred after removal of the goods....

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....o that area would be entitled to be considered as input service and as such is available for credit.  For the above purpose, he relied upon the decision in the case of Kuntal Granites Ltd. vs. CCE-2007 (215) ELT 515 (Tri.) as also on the Larger bench decision in the case of ABB Ltd. vs. CCE-2009 (15) STR 23 (Tri.-LB) laying down that services availed by the manufacturer for outward transporta....

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..... CCE. Nagpur vs. Ultratech Cement Ltd.-2010 (260) ELT 369 (Bom.) 5. In view of the above, I find that the issue stands decided by the larger bench judgement relied upon by the Commissioner (Appeals). The Revenue in their memo of appeal have no where distinguished said judgement or doubted the applicability of the same to the facts of the present case. The said judgement of the larger bench sta....