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2024 (3) TMI 1224 - AT - Central ExciseCENVAT Credit - input services utilized by them at the port of export like Port Services, CHA Services, CHA Services and Clearing & Forwarding Services - case of Revenue is that under N/N. 17/2009, the Appellant was eligible to get the exemption from payment of Service Tax on such services - HELD THAT:- There is no compulsion on the part of the appellant to avail the exemption as given under Notification No.17/2009. In the case of M/S. SHYAM METALICS & ENERGY LTD. VERSUS COMMR. OF CGST & CENTRAL EXCISE, BHUBANESWAR COMMISSIONERATE [2023 (2) TMI 1030 - CESTAT KOLKATA], this Bench has relied on the final order in the case of M/S. ELECTROSTEEL CASTING LTD. VERSUS COMMR. OF CENTRAL EXCISE KOLKATA-III [2019 (2) TMI 1023 - CESTAT KOLKATA] and has held that the services rendered was within the definition of Rule 2(l) of Cenvat Credit Rules, 2004. There are no merit in the Appeal filed by the Revenue - appeal dismissed.
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