2012 (7) TMI 412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h and Abhishek Singh for the Respondent. ORDER 1. After condoning the delay in filing the present appeals by the Revenue, I proceed to decide the appeal itself after rejecting the stay petitions. The short issue involved in the present appeal is as to whether the respondents are entitled to avail the benefit of credit of Service Tax paid on outward GTA services availed by the respondents up to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the exporter till the port area are required to be considered as input service inasmuch as the same are clearly related to the business activities and that the credit of duty paid on such services is admissible. The Hon'ble Tribunal in the case of Commissioner of Central Excise, Rajkot v. Adani Pharmachem (P.) Ltd. - 2008 (12) STR 593 (Tri-Ahmd) cited by the appellants has held that in case whe....