2015 (10) TMI 1967

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....ent : Shri S G Dewalwar, Addl. Commissioner (AR) ORDER Per Anil Choudhary The appellant M/s Neelikon Food Dyes & Chemicals Ltd. is in appeal against Order-in-Appeal No. US/319/RGD/2012 dated 09.05.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - II. 2. The learned Advocate submitted that the credit has been denied to them in respect of services like port servi....

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....this case, the show-cause notice was issued for denying the Service Tax credit for the period 2006-2007 onwards, prior to the amendment of 'place of removal' and accordingly the adjudicating authority has rightly confirmed the demand denying the credit on these services. 4. After hearing both the sides, I find that the services involved in the present case are already held by the Hon&#3....