2023 (9) TMI 1440

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....the Appellant : Sh. K.A. Jathin, AR For the Respondent: Sh. Pradyumna, Advocate ORDER PER D. M. MISRA Heard both sides and perused the records. 2. This appeal is filed by the Revenue against Order-in-Appeal No. 498/2009 dated 04.12.2009 passed by the Commissioner (Appeals) Central Excise, Customs & Service Tax, Mangalore. 3. Briefly stated facts of the case are that the respondent had filed ....

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....the adjudicating authority as well as the ld. Commissioner (Appeals). We find that the ld. Commissioner (Appeals) referring to the judgments of this Tribunal in the cases of CCE Rajkot vs. Rolex Rings P. Ltd - 2008 (230) ELT 569 (Tri. Ahmd.) and CCE Rajkot vs. Adani Pharmachem P. Ltd - 2008 (232) 804 (Tri. Ahmd.) held that 'port service' is an input service, accordingly, eligible for refund of the....