TMI Blog2008 (2) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... . Archana Wadhwa, Member (J) Dr. M. K. Rajak for the Appellant. P.V. Sheth for the Respondent. [Order per Mrs. Archana Wadhwa, Member (Judicial). - Being aggrieved with the orders passed by Commissioner (Appeals), revenue has filed the present appeals. I have heard Dr. M. K. Rajak, SDR for the revenue and Shri P.V. Sheth, Advocate for the respondents. The issue involved in the present appeals is as to whether the respondents are entitled to avail credit of service tax paid on the services of Customs House Agent (CHA) and Surveyors utilized by them at the time of export of the goods by treating the same as input service. For better appreciation, the definition of input services provided in rule 2(1) of the Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction Value' itself includes the said expenses, unless and otherwise it is proved. Hence, the lower Adjudicating Authority's contention regarding the activities are related to Post-manufacturing activities and hence the appellants is not eligible for taking cenvat credit of service tax paid on such services, has no legal force. Further, the appellant's contention is also correct that there is no provisions Post Manufacturing Activities under the Cenvat Credit Rules, 2004. Hence, the rejection of Cenvat credit of service tax paid on Customs House Agent and Surveyor services, by the lower Adjudicating Authority is not proper and liable for set aside.' 3. As against the above, revenue's contention is that the CHA and Surveyors' services ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to business are covered by the definition of input service and admittedly CHA and Surveyors' services are relating to the export business. As such, I agree with the reasonings adopted by Commissioner (Appeals) that the credit of duty paid on such services is admissible to the respondents. 5. Revenue's reliance on the Tribunal's judgment in the case of Excel Crop Care Ltd v. CCE [2007] 9 STT 249 (CESTAT - Ahd.), laying down that CHA services availed in respect of export does not have any nexus with the manufacture and clearance of the product from the factory and as such are not available as input services for the availment of the credit is not being relied upon by me inasmuch as neither definition of input service was con ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
