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2015 (10) TMI 1967 - CESTAT MUMBAIDenial of CENVAT Credit - Various service - Held that:- Services involved in the present case are already held by the Hon'ble Gujarat High Court(2010 (5) TMI 483 - GUJARAT HIGH COURT ), to be eligible for CENVAT credit in respect of the goods exported by the assessee and the Hon'ble Gujarat High Court has confirmed the CESTAT order passed by the Ahmedabad Bench in that case. In the case of Export of goods 'port' is the 'place of removal'. Following the decision of the Hon'ble Gujarat High Court, I allow the appeal with consequential benefits. - in spite of stay order granted by this Tribunal, the Deputy Commissioner of Central Excise & Customs, Alibagh Division, Raigad has adjusted the total duty amount plus penalty plus interest involved in the aforesaid appeal against the appellant's duly sanctioned rebate claim for export of goods. - concerned authority directed to refund the adjusted amount with interest, as per Rules - Decided in favour of assessee.
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