TMI Blog2023 (9) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- The ld. Commissioner (Appeals) referring to the judgments of this Tribunal in the cases of COMMISSIONER OF CENTRAL EXCISE, RAJKOT VERSUS ROLEX RINGS (P.) LTD. [ 2008 (2) TMI 295 - CESTAT, AHMEDABAD] and CCE, RAJKOT VERSUS ADANI PHARMACHEM P. LTD. ORS. [ 2008 (7) TMI 102 - CESTAT AHMEDABAD] held that port service is an input service, accordingly, eligible for refund of the credit availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 04.12.2009 passed by the Commissioner (Appeals) Central Excise, Customs Service Tax, Mangalore. 3. Briefly stated facts of the case are that the respondent had filed a refund claim of Rs.2,55,77,825/- on 13.08.2007 of accumulated CENVAT Credit under Rule 5 of Cenvat Credit Rules, 2004 for the period from April 2006 to March 2007. The said claim was rejected by the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 569 (Tri. Ahmd.) and CCE Rajkot vs. Adani Pharmachem P. Ltd 2008 (232) 804 (Tri. Ahmd.) held that port service is an input service, accordingly, eligible for refund of the credit availed on the said service. We do not find any discrepancy in the said order of ld. Commissioner (Appeals). The services rendered at the port has been consistently held as an input service within the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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