2015 (10) TMI 54

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....il Choudhary: The present appeal is against Order-in-Appeal No. AGS (133)21/09 dated 25.06.2009 passed by Commissioner (Appeals), Aurangabad. 2. The brief facts of the case are the appellant "M/s. Varroc Engineering Pvt. Ltd." are engaged in the manufacture of various M.V. Parts falling under Chapter 87 of Central Excise Act 1985. The appellants are availing CENVAT Credit on Inputs, Capital ....

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....ST dated 15.07.2005 in relation to transport of goods by aircraft operator and subsequently appellant availed CENVAT Credit of ST as input service. In reply the appellant stated that the Bills issued by service providers shows services as "Courier Services". So the provisions for exemption under notification is not applicable to them. The show cause notice was adjudicated by Assistant Commissioner....

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....ce, export activities, not connected with manufacture of goods. The activity is relating to outward movement of goods, cleared for export. Therefore it is not covered under definition of input services. So the CENVAT Credit on the said services and so the CBEC circular dated 23.08.2007 is also not applicable. Commissioner (Appeals) upheld the Order-in-Original and confirmed the demand. Aggrieve....

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.... business. These are sales related services, therefore credit should be allowed on these services. Reliance is placed on ruling of ABB Ltd. vs. Commr. C. Ex. & Service Tax, Bangalore [2009 (15) STR 23 (Tri LB)] wherein, Tribunal held that activities relating to business covers transportation up to customers place where freight is part of sale price. Further, it submits that the CBEC circular dated....