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2023 (9) TMI 1440 - AT - Service TaxRefund of accumulated CENVAT Credit under Rule 5 of Cenvat Credit Rules, 2004 - port service - input service - HELD THAT:- The ld. Commissioner (Appeals) referring to the judgments of this Tribunal in the cases of COMMISSIONER OF CENTRAL EXCISE, RAJKOT VERSUS ROLEX RINGS (P.) LTD. [2008 (2) TMI 295 - CESTAT, AHMEDABAD] and CCE, RAJKOT VERSUS ADANI PHARMACHEM P. LTD. & ORS. [2008 (7) TMI 102 - CESTAT AHMEDABAD] held that ‘port service’ is an input service, accordingly, eligible for refund of the credit availed on the said service - there are no discrepancy in the said order of ld. Commissioner (Appeals). The services rendered at the port has been consistently held as an input service within the definition of ’input service’ as per Rule 2(l) of Cenvat Credit Rules, 2004, port being the place of removal in case export of goods. The order of the ld. Commissioner (Appeals) is upheld and the appeal filed by the Revenue is dismissed.
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