2012 (5) TMI 538

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..... nd that respondent is not eligible for cenvat credit of service tax paid on Customs House Agent service during the period 2005-2006 and 2006-2007. The first appellate authority allowed the benefit of cenvat credit relying upon the circular issued by the Board vide No.97/8/2007-ST dated 23.08.07 wherein it was clarified that the credit of service tax paid on transportation of goods up to the place .....

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..... on by him. Further, the ld. counsel for the respondent also relied upon the decision of this Tribunal in the case of Rolex Rings Pvt. Ltd. 2008 (230) ELT 569 (Tri. Ahmd.) and MTR Foods Ltd. 2011 (22) STR 342 (Tri.- Bang.). I find that all the Tribunal decisions cited are applicable to the facts of this case and the Board's circular as observed by the appellate authority also supports the case of t .....

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