2013 (3) TMI 426

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....d this appeal against the impugned order wherein the Commissioner (Appeals) allowed input service credit availed by the respondents on the following services:-     a) CHA services     b) Port services     c) GTA services     d) Courier services and     e) Business Auxiliary Services 2. The facts of the cas....

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....h interest and penalty were confirmed which was agitated before the Commissioner (Appeals) who set aside the adjudication order and allowed the input service credit taken by the respondents. Aggrieved from the said order, Revenue is before me. 3. Shri Parmod Kumar, learned SDR appeared and submitted that as all the above services are availed by the respondents post-manufacturing and beyond the ....

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....s held that the place of removal is the port. Therefore, they are entitled for CENVAT credit availed by the respondents on the above cited services. To support his contention, he relied on the decisions of the Amalgamations Repco Ltd. & Others Vs CCE Chennai & Ors. and Commissioner Vs Ultratech Cement Ltd. - 2010 (20) STR 577 (Bom.). 5. Heard both sides. Considering the submissions made by both....