2013 (9) TMI 846

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.... application for waiver of pre-deposit of duty of Rs. 4,46,720/-, interest and equivalent amount of penalty imposed under Rule 15(2) of the CENVAT Credit Rules, 2004. 3. The applicant is engaged in the manufacture of excisable goods falling under Chapter 73 and 72 of the Central Excise Tariff Act, 1985. They avail CENVAT Credit on inputs as well as capital goods and service tax paid on various ....

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....and the show has been issued beyond the normal period of one year. The contention is that in the case of export, place of removal is extended to port. Therefore they are rightly entitled for CENVAT credit on the various services which they performed in respect of the impugned services. The applicant placed reliance on the decision of this Tribunal in the case of CCE vs. Pokarna Ltd. - 2013 (30) ST....