TMI Blog2017 (4) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice does not elaborate anything about palletisation - Considering that this service is related to clearances of the goods meant for export, the benefit of credit on the same is available to the appellant. Appeal allowed - decided in favor of appellant. - Appeal No. E/2573/2011 -SMC - Final Order No. 60644 / 2017 - Dated:- 10-4-2017 - Mr. Devender Singh, Member (Judicial) Shri Ram Chander, Advocate for the Appellant Shri Harvinder Singh, A.R. for the Respondent ORDER Per : Mr. Devender Singh The appellants are in appeal against the OIA No. Order-in-Appeal No. OIA- 278/BK/GGN/2011 dated 03.08.2011 passed by the Commissioner (Appeals) Customs, Gurgaon. 2. Brief facts of the case are that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmachem 2009 (238) ELT 179 CESTAT (b) CCE, Mysore vs. Chamundi Textile (Silk Mills) Ltd 2010 (2) STR 219 (Tri. Bang.) (c) CBEC Circular No. 999/6/2015-CX dated 28.02.2015 2 GTA Services used for Transportation of goods from factory to ICD 3 Misc. Business related service namely; AMC for UPS AMC ACs Internet Services Consultancy for DBK claims Courier Services Job work service (a) CCE, Nagpur vs. Ultratech Cement Ltd 2010 (20) STR 577 (Bom.) (b) Rotork Control (India) Pvt. Ltd vs. CCE, Chennai 2010 (20) STR 684 (Tri. Chennai) AMC for Computer/UPS (c) Cadil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is contention, he relied upon various judicial pronouncements to emphasise that the input services used by them are connected with manufacture of final products. 5. I find that the position of law is fairly settled in respect of input service and the appellant has fairly succeeded to establish that they are used for manufacture and clearance of their final products. Moreover, CBEC, vide its Circular (supra) itself has clarified that the place of removal in such cases would be Port/ICD/CFS besides in the case of CCE Mysore vs. Chamundi Textile (Silk Mills) Limited (supra), Cenvat credit of service tax taken by the manufacturer (100% EOU) has been upheld by this tribunal. Following the same, the benefit of input service credit on CHA serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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