2009 (2) TMI 116

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..... yed at the port of export - held that the issue is covered by earlier decisions of tribunal and accepted by the SDR, demand is set aside with consequential relief. - E/196/2007) - A/645/WZB/Ahd/2009-CII - Dated:- 27-2-2009 - Smt. Archana Wadhwa, Member (Judicial) None for Appellant. Shri Sameer Chitkara, SDR for Respondent. Per Archana Wadhwa : The short issue involved in the pre .....

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..... area are input services inasmuch as same are related to business activities - Admittedly, CHA and surveyor's services relate to export business, hence credit of duty paid on such services is admissible to exporters - C.B.E.C. Circular No.91/8/2007-S.T., dated 23-8-2007.[Para 4]" Commissioner of C. Ex., Rajkot Vs. Adani Pharmachem P. Ltd. - 2008 (232) ELT 804 (Tri.-Ahmd.) - (Copy encl .....

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