2015 (7) TMI 631

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..... pondent - Held that:- drawback is against credit availed on the inputs used for manufacture of excisable goods, whereas cargo handling service is availed after the goods were cleared and in the course of export. There is a distinction between these two levies. The drawback is confined to the levy under Central Excise Law, which is before the clearance of the excisable goods. But the Service Tax pa .....

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..... . 2. Respondent says that drawback is against credit availed on the inputs used for manufacture of excisable goods, whereas cargo handling service is availed after the goods were cleared and in the course of export. There is a distinction between these two levies. The drawback is confined to the levy under Central Excise Law, which is before the clearance of the excisable goods. But the Service .....

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