2014 (5) TMI 558

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..... Per: Ashok Jindal 1. The appellants are in appeal along with an application for stay of the impugned demands against the impugned order wherein inputs service credit has been denied to them on the service availed by them from CHA on the premise that the said inputs service does not quality the definition laid down under Rule 2 (l) of the Cenvat Credit Rules, 2004. 2. Heard both sides. 3. We f .....

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..... xported and same view has been taken by the above cited decisions. Therefore, we hold that the appellants are entitled for inputs service credit of the service of CHA availed by them during the course of export of goods, as the service has been availed for exported goods at loading port. 5. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dict .....

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