2009 (7) TMI 83

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. Shri I.K. Baig, S.D.R. for the Revenue. [Order Per P.K. Das] - Common issue is involved in these appeals and, therefore, both are being taken up together for disposal. 2. A show cause notice dated 8.3.2006 was issued alleging that the appellants had wrongly taken/availed credit of service tax including Education Cess amounting to Rs. 1,25,518/- on the service of Customs House Agent eng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) Kuntal Granites Ltd. vs. CCE, Bangalore 2007 (81) RLT 707 (CESTAT-Ban.); (c) CCE, Rajkot vs. Adani Pharma Chem P. Ltd. 2008 (88) RLT 651 (CESTAT-Ahmd.) 3. It is also relied upon the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. vs. CCE & ST, reported in (2009) 21 STT 77 (Bomay  CESTAT-LB). 4. Relevant portion of the order of the Tribunal in the case of Rol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the destination point and the credit of the service tax paid on the transportation up to such place of sale would be admissible. Inasmuch as in the present case also, the ownership of the goods remain with the seller till the port area, it can be safely held that all the services availed by the exporter till the port area are required to be considered as input service inasmuch as the same are cl....