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2013 (5) TMI 120 - AT - Central ExciseWrong Availment credit on input service - Demand along with interest U/s 11AB - Penalty U/s 11AC of Central Excise Act, 1944 - Held that:- The Handling Agency Services are provided by port authority through Customs House Agent for transportation of their clearance of final excisable goods to factory and port. It is nothing but the services in connection with business activities of production and sale of finished goods. - In the similar issue, the department's Appeal has been rejected by the Hon'ble CESTAT, Ahmedabad in the case of CCE, Rajkot V/s. Rolex Rings P.Ltd( 2008 (2) TMI 295 - CESTAT, AHMEDABAD). The first appellate authority has followed the law as has been laid down by the various judicial fora and also this bench has in the final orders of Inox India Ltd. (2011 (10) TMI 63 - CESTAT, AHMEDABAD ) and Heubach Colour Pvt.( 2012 (6) TMI 221 - CESTAT, AHMEDABAD) held the same view. The Tribunal is taking a consistent view on this issue - the impugned order is correct, legal and does not suffer from any infirmity - Decided against the revenue.
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