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2011 (3) TMI 1099 - AT - Service TaxModvat credit - whether the appellant is entitled to avail modvat credit in respect of service tax paid on CHA services availed at the port area, for export of their goods - Held that:- The Tribunal in the case of CCE, Ahmedabad vs. Fine Care Bio-systems [2009 (7) TMI 226 - CESTAT, AHMEDABAD] has held such services to eligible input services for the purpose of modvat credit - Again the Board Circular No. 97/8/2000-ST dated 23.08.2007 clarifies about the place of removal - The said circular has been taken note of in the case of M/s. Adani Pharmachem Pvt. Limited [2008 (7) TMI 102 - CESTAT AHMEDABAD] - Surprisingly, the Commissioner (Appeals) also takes note of the same but does not follow the same on the ground that Circular is binding on the departmental officer and not on the Courts - Decided in favour of assessee.
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