2008 (2) TMI 295

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....t. [Order per Mrs. Archana Wadhwa, Member (Judicial). - Being aggrieved with the orders passed by Commissioner (Appeals), revenue has filed the present appeals. I have heard Dr. M. K. Rajak, SDR for the revenue and Shri P.V. Sheth, Advocate for the respondents. The issue involved in the present appeals is as to whether the respondents are entitled to avail credit of service tax paid on the servic....

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....ion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;" 2. While deciding t....

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....envat credit of service tax paid on such services, has no legal force. Further, the appellant's contention is also correct that there is no provisions Post Manufacturing Activities under the Cenvat Credit Rules, 2004. Hence, the rejection of Cenvat credit of service tax paid on Customs House Agent and Surveyor services, by the lower Adjudicating Authority is not proper and liable for set aside.' ....

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....rted goods is the port area. The above interpretation is also Supported by Para 8.2 of the Board's Circular No. 97/8/2007-ST, dated 23-8-2007 laying down that where sale takes place at the destination point and the ownership of the goods remain with the seller till the delivery of the goods, the place of removal would get extended to the destination point and the credit of the service tax paid on ....