2013 (7) TMI 599

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....Wadhwa: The short issue involved in the present appeal is as to whether the service tax paid on the CHA Services for providing various services at the load port are to be treated as input services for the purpose of Cenvat credit or not. 2. There is no dispute that the appellant have availed the said CHA Services, who has raised invoices and has paid service tax against various services prov....

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....Adani Pharmachem Pvt. Ltd. reported as [2008 (12) S.T.R. 593 (Tri.Ahmd.)], it was held that where goods are sold on FOB basis and Service tax paid for CHA Services, all the services availed till the port area would be considered as input services for the purposes of eligible credit. To the same effect is another decision of the Tribunal in the case of Commissioner of Central Excise, Rajkot Vs. Rol....