2013 (7) TMI 832

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.... M.V. Ravindran; These two appeals are directed against a common Order-in-Appeal No. 69-79/2012(Ahd-II)CE/MM/Commr(A)/Ahd, dt.13.03.2012. Since both these appeals are challenging common impugned order and are in respect of very same assessee, these are being disposed by a common order. 2. Filtering out the unnecessary details, the facts which need my consideration are that the appellant here....

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.... would submit that the issue is now settled by the various decisions of this Bench and also the by the decision of Division Bench of the Tribunal in the case of JSW Steel Ltd 2012 (281) ELT 582 (Tri-Mum), for the proposition that Clearing & Forwarding Agent services when these are availed for export of goods, CENVAT Credit can be availed on the Service Tax paid by such Clearing & Forwarding Agent.....