2013 (5) TMI 164

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....ng: Heard both sides. 2. Appellant filed this appeal against the impugned order whereby credit of Rs.7,64,473/- has been denied. The credit of Rs. 7,43,717/- is denied in respect of service tax paid on CHA services which were availed on the port services. The credit of Rs. 2,720/- is denied in respect of the catering services. 3. Contention of the applicant is that applicant cleared the g....

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.... 5. Revenue relied upon the finding of the lower authority and submitted that port services are after the clearing of the goods, therefore, cannot be treated as input service and the revenue also submitted that as per Board circular if the outward freight is part of assessable value then the credit is admissible. 6. In respect of catering service, the contention is that it is not on record t....

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.... the cases of Modern Petrofils vs. CCE, Vadodara -2010 (18) STR 625 (Tri. Ahmd.) , Leela Scottish Lace Pvt. Ltd. vs. CC, Bangalore reported in 2010 (19) STR 69 (Tri. Bang.); C.C.E., Ahmedabad vs. Fine Care Biosystems reported in 2009 (16) ELT 701; C.C.E., Surat vs. Colour Synth Indus. P. Ltd. reported in 2009 (14) STR 309 (Tri-Ahmd.), Cauvery Stones Impex Pvt. Ltd. vs. C.C..E., Salem reported in 2....

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....he revenues appeal. The same is dismissed. 8. From the record it is clear that delivery of the goods is on FOB and CIF basis. The ratio of above decision is fully applicable on the facts of present case and hence the denial of credit in respect of port service is set aside and appeal in this regard is allowed. 9. In respect of credit of service tax paid on catering service, there is no find....