TMI Blog2014 (7) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... of removal" under Section 4 of the Central Excise Act. Therefore, prima facie, I do not find reason to deny credit on these services. Accordingly, I waive predeposit of duty along with interest and penalty till disposal of appeals - Stay granted. - E/40059/2014, E/40060/2014 - MISC ORDER No.40559-40560/2014 - Dated:- 10-3-2014 - Shri Pradip Kumar Das, J. For the Appellant : Shri K.S.Venktagiri, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER 1. Common issue is involved in these applications and therefore both are taken up together for disposal. 2. These applications were filed by the applicant against denial of cenvat credit on input service namely Custom House Agent service and courier service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of TELCO Construction Equipment Co. Ltd. Vs CCE Customs Belgaum 2013 (32) S.T.R. 482 (Tri. - Bang.). 5. Ld. Advocate also submits that the demand is substantially barred by limitation. 6. Ld. AR submits that adjudicating authority at para-18 discussed invocation of extended period of limitation in detail. 7. After hearing both sides, and on perusal of records, I find that the issue involved is as to whether appellants are eligible to avail cenvat credit of service tax paid on CHA, Courier services and C F service. It is seen that the Tribunal in the case of Nirma Ltd. (supra) rejected appeal filed by the assessee on this issue. However, the Tribunal in the case of Plus Paper Foodpac Ltd. (supra) held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 as these services were used for clearance of excisable goods from the place of removal . 8. Ld. AR on behalf of Revenue submitted that these decisions are on the context of Notification No.17/2009-ST dt. 07.07.2009. 9. I find that the Tribunal in the case of Nirma Ltd. had denied credit on this issue. But, in the latest decision of Pokarna Ltd. (supra) after discussing the scope of place of removal as mentioned in section 4 of the Central Excise Act had allowed the credit of service tax on CHA service. I find force in the submission of Ld. advocate that the goods cleared through consignment agent would be treated as place of removal under Section 4 of the Central Excise Act. Therefore, prima facie, I do not find rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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