2015 (12) TMI 333

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....ndran 1. This appeal is directed against Order-in-Appeal No. US/482/RGD/2012 dated 10.08.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding confirmation of demand of Rs. 4,99,853/- as ineligible Cenvat Credit of Service Tax paid on C.H.A. Services on the goods cleared from the factory for export. Both the lower authorities have confirmed the....

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....an be seen that show cause notice to deny Cenvat Credit only on the ground that C.H. A. Services for post removal Activities C.H.A. Services are engaged by the appellant assessee is for removal of goods for export is an undisputed fact. 5. The issue of eligibility to avail Cenvat Credit of Service Tax paid on C.H. A. Services is settled in the favour of the appellant assessee by the judgment of....