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2017 (9) TMI 411 - AT - Central ExciseCENVAT credit - freight - place of removal - whether CENVAT credit have been rightly disallowed on the inputs (freight output) service for transporting and forwarding of the goods beyond their place of removal, for being exported out of India? - whether the place of removal is the factory gate of the appellant or the port of loading? - Held that: - the SCN have been issued on the basic charge that the place of removal under the facts and circumstances is factory gate and not the port of export or the load port - I find the said allegation to be not sustainable in the facts and circumstances under the scheme of the Act and the Rules and also particularly in view of the ruling of Hon'ble Gujarat High Court in the case of Dynamic Industries Ltd. [2014 (8) TMI 713 - GUJARAT HIGH COURT], where it was held that in the case of export, the place of removal is the port of loading. It is clear that the appellant is obligated to deliver the export goods upto the place of foreign buyer, therefore, in India, the place of removal is the port of export. Appeal allowed - decided in favor of appellant.
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