2017 (3) TMI 297

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....re that the appellants are manufacturer of tractor parts and are exporting the same. During the period April, 2006 to July, 2008 and from December, 2008 to October, 2009, the appellants availed Cenvat Credit amounting to Rs. 19,16,643/- and Rs. 5,96,971/- respectively against the service tax paid on outward service i.e. CHA Agency, DEPB Registration, Port Shipping, Customs Clearing Services, inland Haulage Services, Technical Handling Charges, Courier Services and Insurance Charges etc paid in relation to clearances of export consignments.  Revenue felt that the cenvat credit was not admissible to them as the services rendered were beyond the place of removal i.e. factory gate. Two show cause notices were issued proposing recovery of w....

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....701 (Tri.-Ahmd.) (ii) CCE, Raipur vs. Beekey Engg. & Castings Ltd. - 2009 (16) STR 709 (Tri.-Del.) (iii) CCE, Ahmedabad vs. Fine Care Biosystems - 2010 (17) STR 168 (Tri.-Ahmd.) (iv) Stovec Industries Ltd. vs. CCE, Ahmedabad - 2014 (33) STR 155 (Tri.-Ahmd) (v) Ashirvad Pipes Ltd. vs. CCE, Bangalore-I - 2012 (31) STR 693 (Tri.-Bang.) (vi) CCE vs. Inductotherm India P. Ltd. - 2014 (36) STR 994 (Guj.) (vii) CCE, Raipur vs. Bhilai Engg. Corpn. Ltd. - 2016 (41) STR 744 (Tri.  Del.) (viii) Orient Containers Ltd. vs. CCE, Thane - 2012 (28) STR 397 (Tri. Mum.) (ix) Palco metals Ltd. vs. CCE, Ahmedabad - 2012 (56) STR 429 (Tri.-Ahmd.) (x) Menon Pistons Ltd. vs. CCE....