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2024 (3) TMI 128 - AT - Service TaxRefund of CENVAT Credit - rejection on the ground that the respondents were not eligible to avail the cenvat credit on the input services in view of the bar contained in Rule 6 of the CENVAT Credit Rules, 2004 - whether the respondent is eligible for the benefit of cenvat credit which is used for Port services which has resulted in refund? - HELD THAT:- There is no whisper on this issue of eligibility of cenvat credit on port services in their grounds filed and placed before me. Therefore, the appeal filed by the Revenue fails on this ground itself. The respondent has placed on record the judgment of this Tribunal in the respondent’s own case COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, BELGAUM VERSUS BELLARY IRON ORE PVT LTD [2023 (9) TMI 1440 - CESTAT BANGALORE], wherein it is held as 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. In result, the order of the ld. Commissioner (Appeals) is upheld and the appeal filed by the Revenue is dismissed. There are no merit in the appeal filed by the Revenue - Hence, the Revenue’s appeal is dismissed.
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