TMI Blog2015 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... t disputed that the Rubber Conveyor Belts in question have been cleared by the appellant on payment of duty. Therefore, the duty paid at the time of clearance amounts to reversal of CENVAT Credit on inputs cleared "as such" or the activity of repairing, reconditioning etc. does not amounts to manufacture as per the decision in the case of Ajinkya Enterprises (2012 (7) TMI 141 - BOMBAY HIGH COURT). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit' as well as input service credit' have been denied. 2. The appellant in Appeal No. E/85141/14 has also filed an application for Condonation of Delay in filing the appeal. The contention of the appellant is that as there is a composite order therefore, they have filed only one appeal. On pointing out by the Registry, the appellant filed a supplementary appeal hence the delay in fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was denied on the premise that the process of repairing, reconditioning etc. cannot be treated as manufacturing activities therefore, input credit is not admissible. The appellants were denied input service credit on CHA service on the premise that the service has been availed by the appellant beyond the place of removal. A show-cause notice was issued to the appellant denying input/input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to reversal of credit. To support his contention he placed reliance on the decision of this Tribunal in the case of Ajinkya Enterprises vs. CCE, Pune III - 2013 (288) ELT 247 (Tri.Mum) which was affirmed by the Hon'ble High Court of Bombay - 2012-TIOL-578-HC-MUM-CX. He further submits that the CHA services have been availed by the appellant in the course of their activity of export of their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, I hold that in case of export, the place of removal is the port from where the goods have been exported. Therefore, the appellants are entitled to take input service credit on the CHA service. Accordingly, I hold that the appellants are entitled to take credit on input service in question. 10. In these circumstances, the impugned orders are set aside and the appeals are allowed with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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