TMI Blog2015 (1) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ds have been exported. Therefore, we hold that the CHA service has been availed by the appellant till the place of removal. Further, we find that in the case of Commissioner of C. Ex., Nagpur v. Ultratech Cement Ltd., reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein the Hon’ble High Court of Bombay has held that being a manufacturer of excisable goods if the assessee availed any services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear the appeal. Therefore the appeal was taken up for consideration. 2. The appellant is in appeal against the impugned order wherein input service credit has been denied on the following services namely : (a) Clearing charges paid to the Custom House Agent in export of goods. (b) Commission on export sale. (c) Material handling charges. (d) Terminal handling charges. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... = 2010 (260) E.L.T. 369 (Bom.) wherein the Hon ble High Court of Bombay has held that being a manufacturer of excisable goods if the assessee availed any services, the assessee is entitled to take input service credit in the course of their business activity. As it is not in dispute that appellant being a manufacturer has availed all the services in the course of their business. Therefore, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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