Custom, Excise & Service Tax Tribunal
M/S. Tata Coffee Ltd vs Commissioner Of Central Excise, ... on 29 October, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/40660/2014
[Arising out of Order-in-Appeal No. 286/2013, dated 19-12-2013 passed by the Commissioner of Central Excise (Appeals) Madurai]
M/s. TATA COFFEE LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, Madurai
RESPONDENT
Appearance:
For the Appellant Shri M.Kannan, Advocate For the Respondent Shri K.P. Muralidharan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 29-10-2015 FINAL ORDER NO. 41685 / 2015 Learned counsel says that the services that were used for export were CHA, GTA and port services. That has integral connection with the exports made.
2. Law relating to export being not to export taxes, appellant shall succeed to get Cenvat credit. Accordingly, appeal is allowed. There is also no finding in record that was no inextricable link between the input service and export made availing above services. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER Ksr/rkp 09-12-2015 DRAFT Remarks I II III Date of dictation 29.10.2015 Draft Order - Date of typing 29.10.2015 Fair Order Typing .10.2015 Date of number and date of dispatch 2