2014 (5) TMI 558

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..... entitled for inputs service credit - appellants are entitled for inputs service credit of the service of CHA availed by them during the course of export of goods, as the service has been availed for exported goods at loading port - Following decisions of Modern Petrofils Vs. CCE, Vadodara, reported in [2010 (2) TMI 328 - CESTAT, AHMEDABAD], CCE, Surat Vs. Colour Synth Industries Pvt Ltd., reported .....

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..... 3. We find that the issue involved is in a narrow compass, therefore, we waive the requirement of pre-deposit of entire amount demanded and taken up the appeal itself for final disposal. 4. The issue has been settled by this Tribunal in various judgements in the case of Modern Petrofils Vs. CCE, Vadodara, reported in 2010 (18) STR 625 (Tri-Ahmd), CCE, Surat Vs. Colour Synth Industries Pvt Lt .....

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