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2015 (12) TMI 206 - CESTAT CHENNAI

2015 (12) TMI 206 - CESTAT CHENNAI - 2016 (41) S.T.R. 733 (Tri. - Chennai) - CENVAT Credit - whether the wharfage charges paid by the appellant and service tax paid thereon is admissible to be claimed as Cenvat credit, while there is no dispute as to the availing of such services for providing output service - Held that:- The wharfage charges being integrally connected with output service of export, there should not be any dispute to grant Cenvat credit on the service tax paid in respect of the .....

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ation is rejected. 2. The only dispute in this appeal is whether the wharfage charges paid by the appellant and service tax paid thereon is admissible to be claimed as Cenvat credit, while there is no dispute as to the availing of such services for providing output service. 2. Learned Adjudicating authority questioned admissibility of the Cenvat credit. Learned Commissioner (Appeals) has recorded that documents were not available. It is strange that how he made such observation while the audit e .....

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