2013 (11) TMI 332

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....the order passed by Commissioner (Appeals) vide which he has allowed credit of Service Tax paid on various services such as CHA services, Transportation of Goods by Rail Services, Business Support Services, Business Auxiliary Services (commission paid to agent located in India for sale of export goods as well as overseas commission agents), Transportation of Goods by Road (outward freight), Courie....

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....e of Commissioner (Appeals). CCE, Rajkot Vs, Adani Pharmachem Pvt. Ltd. has, by referring to Board's circular No. 97/8/2007-ST dated 23.8.2007 has held the services obtained at the port as cenvatable services. Further the Tribunal in the case of CCE, Jaipur M/s Hindustan Zinc Ltd. vide final order No. A/123/2012-Ex(BR) dated 01.10.2012 has considered the entire case law and has held as under:- 5.....

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....x Pvt. Ltd. vs. C.C.E., Salem reported in 2010 (257) ELT 151 (Tri-Chennai) and C.C.E., Rajkot vs. Adani Pharmachem P. Ltd. reported in 2008 (12) STR 593 (Tri.Ahmd.) and that in view of this there is no infirmity in the impugned order. 6. We have considered the submissions from both the sides and perused the record. The only point of dispute in this case is as to whether the respondent would be el....