TMI Blog2010 (9) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... vice credit – no dispute that the appellants have insured their goods for transportation upto the port – credit admissible - E/98/2009-Mum - A/558/2010-WZB/C-IV/(SMB) - Dated:- 21-9-2010 - Shri Ashok Jindal, Member (J) REPRESENTED BY : Shri R.G. Sheth, Advocate, for the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. [Order]. The appellant has filed this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice credit is not sustainable. To support his contention he placed reliance on L.G. Electronics (India) Pvt. Ltd. v. CCE, Noida - 2010 (19) S.T.R. 340 (Tri. - Del.), Modern Petrofils v. CCE, Vadodara - 2010 (18) S.T.R. 625 (Tribunal) = 2010 (253) E.L.T. 609 (Tri. - Ahmd.), CCE, Rajkot v. Rolex Rings P. Ltd. - 2008 (230) E.L.T. 569 (Tri. - Ahmd.) and CCE, Rajkot v. Adani Pharmachem P. Ltd. - 2008 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has held that service tax paid on GTA services for outward freight from factory to port of export is entitled as input service credit. It is not in dispute that the appellants have insured their goods for transportation upto the port. Hence, following the precedent decision of this Tribunal, I hold the appellants are entitled for input service credit for insurance paid on transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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