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TMI Blog2021 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... ve for the Respondent ORDER PER: D.M. MISRA These two appeals are filed against respective Order-in-Appeals No. CD/220 & 221 /BEL/2015 dated 27.01.2015 passed by Commissioner of Central Excise(Appeals), Mumbai. 2. Briefly stated the facts of the case are that the Appeals are engaged in the manufacture of chemicals, bulk drugs, falling under Chapter heading 29 of CETA, 1985. They had availed Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the outside, learned Advocate for the Appellant has submitted that they have availed Cenvat credit on various input services, namely rent-a-cab services, catering services, clearing and forwarding agent services etc. Since the finished manufactured utilizing the said services were exported, the case refund claim of accumulated credit was filed under rule 5 of the Cenvat Credit Rules, 2004. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to cash refund of accumulated Cenvat Credit in relation to clearing and forwarding agent services for the period October, 2008 and December, 2008. I find that in their own case in similar circumstances this Tribunal after analysis, the precedents on the subject held that credit of service tax paid on clearing and forwarding agent services are admissible. It is observed as follows: " xxxx xxxxx x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be held as eligible for Cenvat credit under the provision of Cenvat Credit Rules, 2004. 5. Following the aforesaid precedent, the Cenvat credit availed on clearing and forwarding agent's service is admissible to the Appellant and consequently the refund of accumulated credit Cenvat credit on this service on export of the finished goods is also admissible to the Appellant. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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