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2017 (9) TMI 1252 - AT - Central ExciseCENVAT credit - input services - Customs House Agent (CHA) service - Port Services - Steamer Agent Services - denial on the ground that the services were used outside the factory premises not being in relation to manufacture of their finished goods and therefore, did not qualify as an input service? - Held that: - There is no dispute of the fact that the goods have been exported. In such cases the place of removal is the port where the exports are loaded on to the vessel - Hon’ble High Court of Gujarat in the case of Inductotherm India Pvt. Ltd [2014 (3) TMI 921 - GUJARAT HIGH COURT] has granted the credit of CENVAT Credit for Cargo Handling Services used for clearance of final product from the port for export. Even though, the Hon’ble High Court has held that in the Cargo Handling service, the same ratio will be applicable to calculate free service which are in dispute before us since, all of them have been rendered in the port for export of goods. Appeal allowed - decided in favor of appellant.
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