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2012 (6) TMI 529 - AT - Central ExcisePlea for waiver of pre-deposit - export of goods manufactured - denial of Cenvat Credit availed towards service tax paid on air freight on ground that place of removal is the factory gate and the air freight is incurred after removal from the factory gate - Held that:- As per section 1(2) of the Central Excise Act, 1944, the said Act extends to the whole of India. It that be so, the place of removal for the purposes of levy of excise duty has to be in India and not anywhere else. Therefore, merely because as per the terms of export contract, the goods have to be delivered at the customer's premises abroad, can it be said that the place of removal is extended to a place outside India. Therefore, air freight incurred for delivery to the buyer's premises cannot be deemed to be ‘input service'. Appellant directed to make pre-deposit of 50% of the duty adjudged within 4 weeks - Decided against assessee.
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