TMI Blog2018 (2) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of JSW Steel (SALAV) Ltd. [2016 (8) TMI 450 - CESTAT MUMBAI] and on such services, the cenvat credit is available to the Appellant herein. Wharfage charges for the goods cleared for export - Held that: - the Division Bench of this Tribunal in the case of C.C.E., Indore Vs. Suraj Impex (India) Pvt. Ltd. [2015 (11) TMI 1415 - CESTAT NEW DELHI] has considered that such service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravindran This Appeal is directed against the Order-in-Appeal No.VAD-EXCUS-004-APP-052/2017-18 dated 24.4.2017 passed by the Commissioner (Appeals I), C. Ex., Customs Service Tax, Vadodara. 2. Heard both sides and perused the record. 3. On perusal of the record, it transpires that the issue is regarding denial of cenvat credit of service tax paid on the following services namely, - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Appellant main manufacture is copper cathode. 5. On a careful consideration of the submissions made by both sides, I find that the ld. Counsel is correct in stating that as regards the service tax liability on the services received at Guest House and the Tribunal in the case of JSW ( SALAV) Ltd. Vs. C.C.E. - 2016 - TIOL - 2078 - CESTAT - MUM has held in favour of the Appellant herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. As regards the cenvat credit of the service tax on the wharfage charges for the goods cleared for export, I find that the Division Bench of this Tribunal in the case of C.C.E., Indore Vs. Suraj Impex (India) Pvt. Ltd. - 2016 (41) STR 783 (Tri-Del.) has considered that such service tax paid under the port services is eligible to be availed as cenvat credit. There is no dispute in the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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