2012 (9) TMI 735

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.... Member - This appeal is directed against the Order-in-Appeal No. 203/2010 (AHD-I)CE/MM/Commr(A)/Ahd. dated 24.7.2010. 2. Heard both sides and perused the record. 3. On perusal of record, I find that the issue involved in this case is regarding denial of cenvat credit of service tax paid on following input services :- Sr. No.  Service Head Amount (Rs.) 1.  Bank Charges 109588.70....

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....ings of the first appellate authority as well as the adjudicating authority, is based only on the ground that the said services are utilised after clearance of the goods from the factory premises. 4. I find that the issue is no more res-integra as the Tribunal in various decisions starting from Kuntal Granites Ltd. v. CCE [2007] 215 ELT 515 (Tri. Bang.), which has been followed by this Bench in t....