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TMI Blog2010 (1) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... kanandan, SDR, for the Respondent. [Order]. - The impugned order affirmed denial of Cenvat Credit of Rs. 31,625/- (Rupees Thirty one thousand six hundred and twenty five only) being service tax paid by the appellants under 'Customs House Agents' service relating to export of goods during the period 04/2006 to 08/2006. In passing the impugned order, the Commissioner (Appeals) relied on the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... livery of the goods on sale took place at the destination point, the credit of the service tax paid on transportation up to such place of sale would be admissible. 2. Authorized representative of the appellant relies on the decision of the Tribunal in the case of CCE, Rajkot v. Adani Pharmachem Pvt. Ltd. reported in 2008 (12) S.T.R. 593 (Tribunal-Ahmd.) = 2008 (232) E.L.T. 804 (Tribunal) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly considered the rival submissions. The definition of 'input service' in the Cenvat Credit Rules is as follows : "(l) "input service" means any service, - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants' claim is that the ownership of all the consignments involved were transferred to their buyers at the place of destination. The authorized representative submitted that given an opportunity, the appellant will be in a position to satisfy the authorities that the CHA services involved were available up to the place of removal. In the circumstances, this appeal is allowed by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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