2007 (9) TMI 253

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.... Dr. M.K. Rajak, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This appeal is against the order of the Commissioner (Appeals) No.13/2007 (BVR)CE/DK/Comr(A- IV)/Ahd., dated 28-2-2007. 2. Heard both sides. 3. The relevant facts, in brief, are that the appellant is exporting part of the goods manufactured by them and for the said purpose they are engaging services of CHA....

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.... availability of Cenvat credit on CHA services availed for export has been decided in the cases of M/s. Excel Crop Care Ltd. [2007 (7) S.T.R. 451(Tri.-Ahmd)], CCE, Indore v. M/s. N.H.K. Spring Ltd. [2007 (7) S.T.R. 63 (Tri-Del) = 2007 (215) E.L.T. 354 (T)] and M/s. Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana [2007 (6) S.T.R. 249 (Tri.-Del.) = 2007 (212) E.L.T. 410 (Tri.-Del)]. 6. At this junct....