2013 (10) TMI 356

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.... K. Sivakumar ORDER Per : Mr. H.K. Thakur; This stay petition has been filed by the appellant against Order-in-Appeal No. 72/2013 (Raji)/CE/AK/Commr(A)/Ahd dated 26.02.2013. 2. The issue involved is that appellant took cenvat credit on input service credit such as Port Services, Manpower/Labour Supply Services, Banking Service and other Financial Services used for export of raw bauxite....

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....s directly exported by the appellant from the mines and is never brought to the factory premises. 5. Heard both sides on the stay application. It is the case of the appellant that the raw bauxite is first brought to their factory premises and from their same was exported by filing proper documents with the department. On a specific query, as to what is the evidence with the Revenue to indicate ....