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2017 (1) TMI 143 - AT - Central ExciseCENVAT credit - CHA services - denial on the ground that place of removal is the factory gate therefore any services received beyond the place of removal will not be eligible for the Cenvat Credit - Held that: - It has been held by this Tribunal in various judgments that in case of export the port of export is treated as place of removal. The CHA service is provided upto the port of export, hence the CHA service is admissible as input service - in Board Circular dt. 28.2.2015, it is clarified that the port of export is place of removal, therefore the Cenvat credit is admissible on the CHA service - credit allowed - appeal allowed - decided in favor of appellant.
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