2016 (12) TMI 1315

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.... is directed against Order-in-Appeal No. BC/214/RGD/2011-12 dated 30.12.2011. 2. The issue involved is regarding the Cenvat Credit availed on the service tax paid by the service provider to the appellant, in respect to fumigation services rendered for fumigating containers in which export goods were dispatched. It is the case of the revenue that the Cenvat Credit is ineligible to be availed as th....

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.... sides, I find that there is no dispute as to the fact that fumigation services are utilised by the appellant for fumigating containers in which goods were exported. On perusal of the judgment of the Tribunal in appellant's own case, I find that the issue is very same. Accordingly, following the same judgment, I find the impugned order is unsustainable and liable to be set aside. 6. As regards th....