2012 (7) TMI 826

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....ate JUDGEMENT Per: Mr. M.V. Ravindaran; This appeal is filed by the Revenue against the OIA No. SKSS/224/Surat-II/2010 dated 25.11.2010. 2. Heard both sides and perused the record. 3. The issue in short that arise for consideration is regarding eligibility of the respondent to avail the benefit of cenvat credit of service tax paid by the Custom House Agents and Clearing and Forwardi....

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.... House Agents and Clearing and Forwarding Agents for the export of goods, has relied upon the decisions of the this Tribunal in the case of Adani Pharmachem Pvt. Limited 2008 (12) STR 593 (Tri. Ahmd.) and also in the case of Rolex Rings Pvt. Limited 2008 (230) ELT 569 (Tri. Ahmd.). 5. I find that the first appellate authority has relied upon these two decisions of this Bench, while this Bench h....