2013 (6) TMI 642

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....t 2010 on GTA outward for export. Department took a view that the respondent is not eligible for credit of such services as the same were not used by the manufacturer directly or indirectly in or in relation to the manufacture of their final products. Accordingly, a show cause notice was issued, which after due process of law, adjudicated by the impugned order wherein the demand of Rs.5,87,574/- was confirmed along with interest and imposed equal penalty on the respondent. 3. Aggrieved by such an order, respondent preferred an appeal before the first appellate authority. The first appellate authority vide impugned order set aside the order in original and allowed the appeal. Aggrieved by such an order, Revenue is before the Tribunal. ....

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.... (Tri. - Ahmd.) and coordinate bench in the case of Heera Overseas (P) Ltd. - 2012 (280) ELT 514 (Tri. - Bang.) has allowed the cenvat credit on an identical situation. He produces the copies of the said judgment. 6. I have considered the submissions made by both sides and perused the records. 7. I find that the issue involved in this case is regarding the availment of cenvat credit, of the service tax paid on the GTA services which were utilised by the respondent for movement of their goods from the factory premises for export to the port. The findings of the first appellate authority are as under:    "I have carefully gone through the impugned OIO, appeal memorandum and contentions made at the time of personal hearing. ....

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....iven without considering this circular of CBEC. Thus judgment was also relied by Tribunal in case of Adani Pharmachem Pvt. Ltd. Vs. CCE Rajkot 2009 (238) ELT 079 (Tri. - Ahmd.)    5.2. The same issue was decided by Ahmedabad bench of Tribunal in case of CCE, Rajkot Vs. Rolex Rings Pvt. Ltd [2008 (230) ELT 569 (Tri-Ahmd)] wherein it was held that in respect of export goods, the 'place of removal' is port area and Cenvat credit of service tax paid on CHA and Surveyor's services is admissible. The aforesaid circular of CBEC was relied to arrive this decision and contrary decision of Tribunal in case of M/s. Excel Crop Care Ltd (supra) was not followed. The decision in case of Rolex Rings Pvt Ltd (Supra) was also followed in case o....