TMI Blog2013 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... d by CHA for clearance of the goods for export will be eligible for CENVAT Credit for the export of the goods, the place of removal is considered as port of airport. - this Bench has been taking a consistent view that the CENVAT Credit of the Service Tax paid by the CHA will be eligible as CENVAT Credit. - Credit allowed. - Appeal No.E/259/2011; E/CO/137/2011 - - - Dated:- 30-1-2013 - Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent on the ground that CENVAT Credit of Service Tax paid on the said service is not admissible because said service is not admissible because said service was provided beyond the place of removal. After due process of law, vide impugned order, the proceedings initiated against M/s Gujarat Reclaim Rubber Products Ltd were confirmed. 3. Aggrieved by such an order, the respondent preferred an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly allowed to the assessee. 6.I find that the ground of appeal raised by the Department are incorrect in as much as a series of judgments of the Tribunal has held clearly that the services rendered by CHA for clearance of the goods for export will be eligible for CENVAT Credit for the export of the goods, the place of removal is considered as port of airport. I find that this Bench has been tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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