TMI Blog2012 (12) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods, place of removal has to be considered as port of export - Decided against Revenue. - Appeal No. E/617-618/11 - - - Dated:- 7-12-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri Manoj Kutty (AR) For the Respondent: Shri Wellington Christian (Adv.) JUDGEMENT Per: B.S.V. Murthy: 1. The issue involved in the appeal filed by the Revenue in this case is whether refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relied upon the decision of this Tribunal in the case of Rolex Rings Pvt. Ltd. [2008(23) ELT-569 (Tri-Ahmedabad)]. Wherein it was held that credit of service tax paid on CHA service in respect of goods exported is admissible as cenvat credit to the exporter. 3. The ld. AR submits that appeal has been filed by the Revenue against the decision in the case of Ultratech Cement and the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Colour Synth Industries P. Ltd. 5. 2009 (90) RLT 88 (CESTAT): Mundra Port Special Economic Zone Ltd. vs. CCE 6. 2011 (21) STR 444 (T): Tata Steel Ltd. vs. CCE 7. 2011 (23) STR 472 (T): Meghachem Inds. Ltd. vs. CCE 8. 2012(277) ELT 202 (T): CCE vs. Fourrts (I) Laboratories P. Ltd. 9. 2012-TIOL-02-CESTAT-Mum: Vidyut Metallies P. Ltd. vs. CCE 6. The objections taken by the Revenue in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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