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2016 (1) TMI 561 - AT - Central ExciseCenvat credit - input services - CHA services, Courier Services and C & F services. - export of goods and sale of goods through depot - credit upto the place of removal - Held that:- in a recent Board's circular No.999/6/2015-CX dt. 28.2.2015 clarified that in the case of export, place of removal is the port and also categorically clarified that eligibility of cenvat credit shall be determined accordingly. Therefore, the appellants are eligible for input service credit on CHA & Courier services availed on export of final products. As regards denial of credit on C&F Agents services - Held that:- appellants are manufacturer of specified goods and have paid excise duty on the price at which the goods are sold through their depots and C&F agents. As per Section 4 (3) (c) (ii), the 'place of removal' includes depot as well as premises of "consignment agents". By virtue of statutory provisions under Section 4, appellants are eligible for C&F Agents services and availed input credit on the commission paid to C&F agents. Appellants are eligible for cenvat credit on the input services viz. CHA services, Courier Services and the C&F Agents services. The demand is liable to be set aside. Since the demands are set aside, the question of imposing penalty does not arise. - Decided in favor of assessee.
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