2013 (2) TMI 85

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....er: M.V. Ravindran:   This appeal is directed against Order-in-Appeal No. SA/25/VAPI/2011, dt.11.03.2011.   2. The relevant facts that arise for consideration are that during the course of audit, it was noticed that during the period November 2004 to October 2008, the appellant had availed the CENVAT Credit of Service Tax paid by the service providers on outward courier services an....

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....n in the case of MTR Foods Ltd 2011 (22) STR 472, Cadila Healthcare Ltd 2010 (17) STR 134 and also in the case of Roles Rings Pvt. Ltd 2008 (230) ELT 609.   4. Ld.Additional Commissioner (A.R.) submits that these services are utilized for the purpose of export of the goods.   5. On careful consideration of the submissions made by both sides, I find that there is no dispute that the....