TMI Blog2010 (1) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... rs abroad. – revenue contented that CHA service availed by the assessee was not admissible as the same are availed at the place of removal. Moreover, the activities relating to business contained in the definition of input service covers only activities such as accounting, auditing, credit rating and quality control etc. It does not include services involving physical handling of goods. – Held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit 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 decision of a Ld. single member of the Tribunal in the case of M/s. Excel Crop Care Ltd. v. CCE, Ah ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 the Tribunal had held that credit relating to services used by asseessee up to the place of remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 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 place of removal, and includes services used in relation to setting up, modernization, renova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. It will be open to the appellants to establish before the authorities that the ownership ..... X X X X Extracts X X X X X X X X Extracts X X X X
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