2012 (5) TMI 538

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....itiated against the respondent on the ground that respondent is not eligible for cenvat credit of service tax paid on Customs House Agent service during the period 2005-2006 and 2006-2007. The first appellate authority allowed the benefit of cenvat credit relying upon the circular issued by the Board vide No.97/8/2007-ST dated 23.08.07 wherein it was clarified that the credit of service tax paid o....