2011 (8) TMI 953

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....spondent: Mrs Sabrina Cano, SDR Per: P G Chacko (Oral): In this appeal filed by the assessee, the short question to be dealt with is whether they are entitled to CENVAT credit of the service tax paid on "Clearing and Forwarding Agent's Service" (CFA services) availed by them for clearing their final product from factory to port for export during the period of dispute (April 2006 to June 2008....

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....ispute that CFA service was availed by the appellant for clearing their final product to the port for the purpose of export. As rightly pointed out by the learned consultant, the question whether CENVAT credit on the said service is admissible to the appellant on the above facts of this case can be decided in the light of the Tribunal's judgment In Rawmin Mining and Indus. Ltd. Vs. CCE, Bhavnagar ....

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.... reveals that the service was availed at the port in connection with export. There is no indication of the service having been availed for clearing the goods from the factory. The present issue was not involved in the case of Excel Crop Care Ltd. (supra). The same is the position with regard to CCE, Indore Vs. N.H.K. Springs Ltd. 2007 (7) S.T.R. 63 (Tri.-Del.) cited by the learned SDR. Learned SDR....