2013 (6) TMI 606

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....ance of imported raw-material and clearance of goods for export out of India and also the service of rent a cab, which according to them was used by the employees of the company for company's business. The appellant during the period 2007-08 took cenvat credit of Rs.43,979/- in respect of CHA services and credit of Rs.1,78,233/- in respect of rent a cab services. During the course of audit of Central Excise records, the department detected the availing of this cenvat credit. The Show Cause Notice dtd. 12.11.2008 was issued to the appellant for denying the above mentioned cenvat credit and its recovery along with interest and also for imposition of penalty, on the ground that the services of CHA and rent a cab service are post clearance serv....

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.... that same view was taken by the Tribunal in the case of Modern Petrofils reported in 2010 (18) S.T.R. 625 and appeal against this judgment was dismissed by the Hon'ble Gujrat High Court vide judgment dtd. 07.04.2011 that in view of this the CHA services availed for export clearance of goods at the port on export would be eligible for cenvat credit and can not be treated as post clearance services, that as regards service of rent a cab, the same have been used by the appellant's employees for the company's work like meeting with the clients, attending business meeting etc. and in view of this, these services would be covered by the expression 'activity relating to business' in the definition of 'input service' and would be eligible for cenv....

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....d, to the extent the same have been used for clearance of imported goods used by the appellant for manufacture the same without any doubt, would be covered by the definition of 'input service' and would be eligible for cenvat credit. As regards the CHA services availed for clearance of the export consignments after their removal of the factory, I find that this issue stands decided in the favour of appellant by a service of judgments namely - judgment of the Tribunal in case of Modern Petrofiles. Vs. Commissioner of Central Excise Vadodara, reported in 2010 (18) STR 625, judgment of Hon'ble Gujrat High Court in the case of Commissioner of Central Excise Vadodara Vs Modern Petrofiles, (judgment dtd. 07.04.2011 in appeal No. 1918/2010), and T....