TMI Blog2017 (10) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT CHENNAI] has dealt with the issue of Cenvat credit of service tax paid on Commissioning and Installation Services, Air Travel Services and Rent-a-Cab Services which has been allowed in favour of the appellant - credit allowed. Export Agency Charges - Held that: - Export agency charges had been incurred for the exports made by them - Reliance is placed on the decision of the Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant Ms. Minchu Mariam Punoose, Adv. For the Respondent Shri R. Subramaniyan, AC (AR) ORDER Per: Archana Wadhwa The appellants are engaged in the manufacture of steel furnitures and are availing the Cenvat credit facility on the inputs, input services and capital goods used in the manufacture of finished goods. 2. The appellants were issued with the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, confirming demands and imposing penalties. The said order was appealed against before Commissioner (Appeals), who upheld the same. Hence, the present appeal. 4. The Tribunal in the same assessee's case reported as - 2017 (48) S.T.R. 88, (Tri. -Chennai) has dealt with the issue of Cenvat credit of service tax paid on Commissioning and Installation Services, Air Travel Services an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meaning in view of means . and includes used in definition in Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, the Export Agency charges against Fees and Commissions for export are also cenvatable. 6. With regard to availment of Cenvat credit on Outward transportation, it is seen that the period of dispute involved in the present appeal is from 2006 to 2008. During the disputed period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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