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TMI Blog2017 (5) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... Tiwari for the appellant and Shri K. Poddar, for the Revenue. The ld. Counsel for the Revenue Shri K. Poddar makes a mention that Revenue has also filed cross objections in this regard 3. After considering the facts on record and submissions of both the sides, it appears that the subject services viz. CHA service, courier service and clearing and forwarding agent service are eligible input service on which the assessee appellant is entitled to take Cenvat credit. 3.1 In the case of CHA services, the Tribunal has given decision in the case of Mundra Ports & Special Economic Zone Ltd. Vs. CCE, Rajkot - 2009 (13) STR 178 (Tri.-Ahmd.) stating that input service of CHA is eligible to be claimed as Cenvat credit by the assessee. In this regard, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by both sides. As rightly observed by Commissioner, the input service includes various services related to manufacturing activities as well as business activities. The courier services are used by the respondents for placing order, filing quotation for procurement as well as marketing, dispatch instructions, issuing cheque for procurement, sending stock transfer documents to depots, receiving dispatch instructions from marketing/depots/Head office etc., the activities for which the courier service has been used by the respondent. It is quite clear that services have been used in relation to all kinds of activities which have been said to used in relation to manufacture of final product and clearance of final product as well as busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Preserves case, for instance, is reproduced below. 5.5 In respect of the export consignments, the Bill of Lading inter alia serves as the document indicating ownership. The original authority has relied on the decision of the Hon'ble Supreme Court which held that incurring the freight and incurring charges for transit insurance could not be a sole consideration to decide the ownership or the point of the sale of the goods. In the present case, undisputedly, the ownership transfer takes place through Bill of Lading, which is issued at the port of export after loading of the goods on board the ship. Therefore, the Commissioner (Appeals) relying on the Board's instructions extracted above cannot be held unreasonable. 7. In view of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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