TMI Blog2013 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... Port and has nothing to do with the manufacture of the goods or their clearance since the clearance of the goods manufactured had taken place at the factory gate itself. The fact that the clearance of the goods was at the factory gate was not in dispute, so also the fact that the claim relates to the duty paid on the services which were utilized at the loading point for the export purposes - No p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 40,61,670/- and ordered recovery along with interest and equal amount of penalty. 3. Placing reliance in the decision in the matter of Kuntal Granites Ltd. v. C.C.E., Bangalore reported in 2007 (215) E.L.T. 515; C.C.E., Chennai v. Fourrts (I) Laboratories Pvt. Ltd. reported in 2010 (19) S.T.R. 86; C.C.E., Mysore v. Chamundi Textiles (Silk Mills) Ltd. reported in 2010 (20) S.T.R. 219; Milee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case in hand, the claim regarding the credit of the duty paid on CHA services and courier services are not admissible as the same relate to the activities at the loading Port and has nothing to do with the manufacture of the goods or their clearance since the clearance of the goods manufactured had taken place at the factory gate itself. The fact that the clearance of the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the goods and not in relation to the duty paid pertaining to services at the port for export purposes. 6. It was sought to be contended on behalf of the appellants that credit is also available for export purposes and in that regard the decisions cited by the learned Advocate are clear to the fact. The point which is sought to be considered is whether such services are in one way or the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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