Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 647 - AT - Central ExciseCenvat credit of service tax paid – Waiver of pre-deposit & stay of duty/interest/penalty - credit has been denied to appellant in respect of services like port service, storage and warehousing service, cargo handling service, CHA service, export freight charges and outward courier charges on the ground that these services have been rendered after the ‘place of removal'. Held that - The present case are already held by the Hon’ble Gujarat High Court in Customs vs. Mundra Port & Special Economic Zone Ltd. [2010 (5) TMI 483 - GUJARAT HIGH COURT] has held that credit in respect of these services cannot be denied to the assessee. Following the decision of the stay petition is allowed and pre-deposit is waived and stay of recovery of dues is ordered till the disposal of the appeal.
|