2013 (2) TMI 253

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....r: M.V. Ravindran:   This appeal is directed against Order-in-Appeal No.SA/47/2011, dt.19.05.2011.   2. The facts of the case, in brief, are that during the course of audit, it was noticed that the appellant had availed CENVAT Credit amounting to Rs.6,91,605/- on services like Custom House Agent, Courier etc. The Audit party entertained a view that as per Rule 2(l) of CENVAT Credit....

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....R 64 (Tri-Ahmd), has held that CENVAT Credit on CHA relating to export is not admissible. The Assistant Commissioner also held that Revenue in the case of Tufropes Pvt.Ltd, has filed an appeal against Commissioner (Appeals) s order.   3. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority. The first appellate authority also concurred with the view....

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....n recently by the Division Bench in the case of JSW Steel Ltd 2012 (28) STR 557 (Tri-Mumbai). I find that that the ratio of the said decisions will apply in this case also. To that extent, the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them.   7. As regards CENVAT Credit on Service Tax paid on courier ....