2013 (7) TMI 832

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....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 herein has exported the goods. For export of the....

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.... 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. For the proposition that the Service Tax cred....