NIRMA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BHAVNAGAR

JUDGEMENT

(1.) THIS appeal is against the order of the Commissioner (Appeals) No. 13/2007(BVR)CE/DK/Comr(A -IV)/Ahd., dated 28 -2 -2007.

(2.) HEARD both sides.

(3.) THE relevant facts, in brief, are that the appellant is exporting part of the goods manufactured by them and for the said purpose they are engaging services of CHA/Clearing and Forwarding Agent. The Original Authority held that the services cannot be considered as input services, as they have been rendered at the port in connection with the export, and decided that the credit of service tax is not available and accordingly denied the credit amounting to Rs. 68,829/. This order of the Original Authority has been upheld by the Commissioner (Appeals).