2014 (6) TMI 517

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....Shri D.Singh, AR JUDGEMENT Per Ms. Archana Wadhwa: The appellant is engaged in the manufacture of M.S. Black Pipes, G.I. Pipes, L.P.G.V.P. Ring, H.R. Strips, M.S. Ingots, H.R. Sheets classifiable under Chapter 72-73 of the Central Excise Tariff Act, 1985 and were availing the benefit of Cenvat Credit of Service Tax paid on various services. 2. The dispute in the present appeal relates ....

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....g services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the Cenvat Credit Rules, 2004. Reference, in this regard, can be made to the Tribunal decision in the case of CCE V/s. Adani Pharmachem Pvt. Ltd. 2008 (232) ELT 804 (Tri. Ahmd.). It stands held that as 'Port' is place of removal for export cargo for the reasons that 'sale' take....

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....Central Excise & Customs (Appeals), Ahmedabad Vs. Narayan Polyplast-2005 (179) ELT 20 (SC) laying down that an assessee can choose to avail the benefit under any of the schemes, when benefits are available under two different schemes. 5. In fact, I find that Commissioner (Appeals) in the assessee own case, for a different period has held in favour of the assessee vide his order dated 30.08.2011....