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TMI Blog2016 (9) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The present appeal is directed against the impugned order dated 28-8-2014 passed by Commissioner (Appeals) vide which the Commissioner (Appeals) has rejected the Cenvat credit on transportation services, port services, CHA services and upheld the order-in-original by rejecting the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services and not having any nexus with the manufacturing activities. Thereafter vide order dated 2-5-2013, the Assistant Commissioner confirmed the proposal in the show cause notice. Aggrieved by the same, the appellant filed appeal before the Commissioner. The Commissioner vide order dated 28-8-2014 rejected the appeal of the appellant. Aggrieved by the said order, the appellant has filed pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE v. Bhilai Engineering Corpn. Ltd. [2016 (41) S.T.R. 774 (Tri.-Del.)] (3) CCE v. Rolex Rings (P) Ltd. [2008 (230) E.L.T. 569 (Tri.-Ahmd.)] (4) Ashirwad Pipes Pvt. Ltd. v. CCE [2013 (31) S.T.R. 693 (Tri.-Bang.)] (5) CCE v. Pokarna Ltd. [2013 (30) S.T.R. 379 (Tri.-Bang.) = 2013 (292) E.L.T. 316 (Tribunal)] (6) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices and following the ratios in the judgments cited supra, I hold that the appellants are legally entitled for the Cenvat credit of service tax paid on GTA services utilized for transportation of the export goods from the factory to the port of shipment. Accordingly, I allow the appeal with consequential relief.
(Order pronounced in open Court on 23-9-2016) X X X X Extracts X X X X X X X X Extracts X X X X
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