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2014 (5) TMI 558 - AT - Central ExciseDenial of CENVAT Credit - Service availed from CHA - Held that:- the place of removal of the goods is the port where the goods have been exported - service availed by the exporter upto the loading port where the goods are being exported, any service availed by exporter is entitled for inputs service credit - appellants are entitled for inputs service credit of the service of CHA availed by them during the course of export of goods, as the service has been availed for exported goods at loading port - Following decisions of Modern Petrofils Vs. CCE, Vadodara, reported in [2010 (2) TMI 328 - CESTAT, AHMEDABAD], CCE, Surat Vs. Colour Synth Industries Pvt Ltd., reported in [2009 (1) TMI 130 - CESTAT AHMEDABAD] and Kuntal Granites Ltd. Vs. CCE, Bangalore reported in [2007 (3) TMI 540 - CESTAT, BANGALORE], Decided in favour of assessee.
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