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2012 (3) TMI 34 - CESTAT, NEW DELHIRefund of credit of service tax paid on various input services - Rule 5 of the Cenvat Credit Rules 2004 – 100% EOU - services - transportation of goods from the factory to the port, services of the CHA and terminal handling charges and similar other charges incurred within the port area – Held that:- Issue is already settled in the case of services of outward transportation and custom house agent in favor of assessee. See CST Vs. ABB Limited (2011 - TMI - 203985 - Karnataka High Court), CCE Vs. Rolex Rings P. Ltd. (2008 - TMI - 30898 - CESTAT, Ahmedabad ). The other services are essentially of the same nature as that of custom house agent in the matter of eligibility for taking Cenvat credit – Decided in favor of assessee.
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