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2011 (7) TMI 478 - CESTAT, CHENNAICenvat credit - export of goods - manufacture of motor vehicles parts - The assessees replied to the notice stating that they had availed credit of service tax paid on clearing and forwarding services, fumigation services, courier services and goods transport agency services - The plea of the assessees that they had availed of two out of the services set out in the show-cause notice namely, clearing and forwarding services and fumigation services along with two other services and did not avail of port services has not been considered by the authorities below - therefore, set aside the impugned order and remit the case for fresh decision to consider the contentions of the assessees to the adjudicating authority.
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