2013 (3) TMI 399

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..... ach other for the purpose of export, the service tax paid thereon shall be admissible to be set-off against duty/tax liability. - On the other hand ld. DR says that when there is no proper evidence, the appellant shall not get the benefit of cenvat credit. Held that:- Tribunal has taken a view that port services and handling service charges are incurred in the course of export and shall be elig .....

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..... HA services although admissible to grant cenvat credit to the appellant, that was denied. Submission of Shri Hrishikesh Jha, ld. Counsel is that port services and terminal handling charges being inter connected with each other for the purpose of export, the service tax paid thereon shall be admissible to be set-off against duty/tax liability. So far as availing of CHA service is concerned, his s .....

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