2012 (8) TMI 823

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....EA-2000 Audit, it was noticed that the respondent, during the period October 2006 to February 2008, had availed cenvat credit amounting to Rs.1,68,007/- on Custom House Agent services used in export of their goods. The department entertained a view that as per Rule 2(1) of Cenvat Credit Rules, 2004, the said service does not fall under the definition of input service and therefore the respondent h....