2012 (7) TMI 447

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....3 to 1209/2011 dated 28.10.2011 in the case of M/s. Amalgamations Repco Ltd. & 14 Ors. Vs. CCE, Madurai & Trichy. The gist of the said order is reproduced below for ready reference:-   3. As seen from above, there are some decisions which do not allow credit of service tax paid on CHA services holding that the services availed in the port area are not input services for the manufacture of goods. The departmental representatives appearing in different cases have placed reliance on these decisions which are mentioned above at Sl. No. (1) & (2) in paragraph 2 above, whereas reliance is placed by learned counsels appearing for the assessee-appellants/ respondents on other decisions listed above which allow credit of service tax paid on ....

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....ee to chose any term of sale by mutual agreement and that cannot determine whether a particular service availed by the seller is an input service are not.   4. It was pointed out by the Tribunal in the case of Kbace Tech P. Ltd. Vs. CCE & ST, Bangalore 2010 (18) STR 281 (Tri. Bang.) that the legal provision under Section 37(2) (xviaa) enabled making rules for provision of credit of service tax paid or payable on taxable services used in or in relation to the manufacture of excisable goods, whereas the definition of input service under the CENVAT Credit Rules, 2004 was different and that there is lack of harmonization between the expressions used in the Act and the Rules. The two decisions at Sl. No. (1) and (2) in paragraph 2 above ....

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....es for providing rebate, drawback of duties suffered by export goods. India is no exception as we also have similar schemes. There are also schemes making available duty-free goods and services for export production.   6. As noted by the Hon ble Karnataka High Court in the case of Konkan Marine Agencies (cited supra) definition of cargo handling service itself puts a bar with regard to imposition of service tax in respect of service relating export cargo. Though it was pleaded on behalf of the Department in that case that there is no such exemption under the category of Port Services , the Hon ble High Court approved the decision of the Tribunal not to levy service tax in a case where export cargo was involved. It would perhaps be a....