2014 (6) TMI 517

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.... 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 to the Cenvat credit availed by the appellan....

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.... 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' takes place only when the bill of lading is issued....

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..... 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. It stands observed by the appellant authority th....