9911796707
TMI Blog2009 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. [Order Per P.K. Das] - Common issue is involved in these appeals and, therefore, both are being taken up together for disposal. 2. A show cause notice dated 8.3.2006 was issued alleging that the appellants had wrongly taken/availed credit of service tax including Education Cess amounting to Rs. 1,25,518/- on the service of Customs House Agent engaged for clearances of export consignments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (81) RLT 707 (CESTAT-Ban.); (c) CCE, Rajkot vs. Adani Pharma Chem P. Ltd. 2008 (88) RLT 651 (CESTAT-Ahmd.) 3. It is also relied upon the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. vs. CCE & ST, reported in (2009) 21 STT 77 (Bomay CESTAT-LB). 4. Relevant portion of the order of the Tribunal in the case of Rolex Rings P. Ltd. (supra) is reproduced as under:- 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on the transportation up to such place of sale would be admissible. Inasmuch as in the present case also, the ownership of the goods remain with the seller till the port area, it can be safely held that all the services availed by the exporter till the port area are required to be considered as input service inasmuch as the same are clearly related to the business activities. Activities re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar referred in the preceding paragraph was taken into consideration. 5. In view of the above decisions of the Tribunal, I find that denial of credit of service tax on the services of Custom House Agents and imposition of penalty under Section 11AC of the Act are not sustainable. Accordingly, impugned orders are set aside. Both the appeals filed by the appellants are allowed with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
