2018 (2) TMI 1854

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....mmissioner (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. VIZ-EXCUS-002-APP-032-17-18, dated 31-7-2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding denial of Cenvat credit of Service Tax paid on the CHA. Port Services in respect of the goods exported by service providers in respect of Ex....

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....ing to goods for export, is rendered on already cleared goods, hence credit is not allowable and as regards the Lab Analyses charges of water and the Service Tax paid thereon, it is the finding that the water [is] neither raw material nor used in the [sic] final products manufactured by the appellant. 5. I find that the Lower Authorities were in error in denying the Cenvat Credit to the appellant....