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2013 (1) TMI 579 - AT - Service TaxDenial of CENVAT Credit - Whether services of CHA availed for export of goods on FOB basis is an eligible ‘input service' as defined in Rule 2(l) of the CENVAT credit Rules, 2004 as these are performed/received outside the place of removal - Service tax paid on CHA services - Travel agency service - Export of goods - Penalty under rule 15 - Held that:- Yes, Following the decision in case of LEELA SCOTTISH LACE PVT LTD (2010 (1) TMI 1188 - CESTAT BANGALORE) that the CHA services have been availed in respect of export of goods and as per the terms of contract of export, it is an FOB basis - In favour of assessee Travel agency services - CENVAT Credit availed for booking of tickets for travel of the employees for business purpose - Held that:- Following the decision in case of Ultratech Cement Ltd.,(2010 (10) TMI 13 - BOMBAY HIGH COURT) that any service which has a nexus with the business of manufacture comes within the scope of ‘input service' as defined in Rule 2(1) of the CENVAT credit Rules, 2004. The employees gone to abroad for purpose of export promotion, the same is integrally connected with the manufacturing activity of the appellant since export promotion is directly linked to the business of manufacture. In favour of assessee
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