2013 (4) TMI 647

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..... s waiver of pre-deposit and stay of recovery of duty of Rs.3,99,502/- along with interest and penalty confirmed against them by the lower authorities. 2. The learned advocate submitted that the credit has been denied to them in respect of services like port service, storage and warehousing service, cargo handling service, CHA service, export freight charges and outward courier charges on the grou .....

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..... val' and accordingly the adjudicating authority has rightly confirmed the demand denying the credit on these services. 4. After hearing both the sides I find that the services involved in the present case are already held by the hon'ble Gujarat High Court to be eligible for CENVAT credit in respect of the goods exported by the assessee and the hon'ble Gujarat High Court has confirmed the CESTAT o .....

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