2013 (3) TMI 399

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....llate authority came to Tribunal challenging that terminal handling charges, port service and CHA services although admissible to grant cenvat credit to the appellant, that was denied.  Submission of Shri Hrishikesh Jha, ld. Counsel is that port services and terminal handling charges being inter connected with each other for the purpose of export, the service tax paid thereon shall be admissi....