2018 (5) TMI 477

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....ommr. (A.R) for respondent Per: -Ramesh Nair Issue involved in the present case is that whether the appellant is entitled for cenvat credit on CHA service used for export of goods. The contention of the Revenue is that CHA service is availed beyond the place of removal that is after clearance of the goods from the factory. Therefore cenvat credit is only available on the input service used u....

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....ioner of Cus., Bangalore 2010 (19) STR 69 (Tri.-Bang.) (vii)Kennametal India Ltd. Vs. Commissioner of C. Ex., LTU, Bangalore (46) STR 57 (Tri.-Bang.) (viii) Commissioner of Central Excise, Belapur Vs. Apar Industries Ltd. (45) STR 71 (Tri.-Mumbai) (ix) Piramal Healthcare Ltd. Vs. Commissioner of Central Excise, Thane-I (41) STR 900 (Tri.-Mumbai) (x) Hema Enginee....