2014 (4) TMI 601

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....RDER Per Mathew John; The appellant is a manufacturer paying excise duty. The appellant is also availing CENVAT credit benefit. They had taken CENVAT credit on certain input services during the period from April 2010 to November 2011 which is disputed in the present appeal. In respect of certain input services, Revenue felt that the services do not have adequate nexus with the manufacturing ....

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....He further submits that most of their goods are exported and it has been decided in many decisions of the Tribunal that the place of removal for exported goods is the port of export and services availed till the port of export can be taken as credit. In the case of information technology services, he submits that they are only towards maintenance of the software which they were using for running t....

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....g agent's service, he submits that these are charges levied by the Customs House Agent which is beyond the place of removal and therefore credit cannot be taken. 4. Prima facie, we take note of the fact there are conflicting views by an adjudicating authority at Commissioner level and an appellate authority at Commissioner level. We also see force in the argument that many of the services would....