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2018 (6) TMI 1296 - AT - Central ExciseCENVAT credit - input services used in or in relation to excisable goods meant for export - denial on the ground of nexus - place of removal - ISO Certification for the Unit - Held that:- The term “place of removal” has been defined in Rule 2 (qa) of the CENVAT Credit Rules, 2004 in a manner similar to the definition in Section 4 of the Central Excise Act and neither includes the port of export - The CBEC had issued circular No. 999/6/15-CX dated 28.02.2015 holding that “in case of clearance of goods for export by Manufacturer Exporter the transfer of property can be set to have taken place at the port with the shipping bill is filed by the Manufacturer Exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT credit shall be determined accordingly - credit allowed. Services of ISO Certification - Held that:- Certification is essential component of manufacturer ensuring quality of the product and the manufacturer reassuring their customer about it. Hence, it can be treated as, services incurred in or in relation to the manufacture of the final product - service tax paid on input services up to the point of export is allowable. Appeal allowed - decided in favor of appellant.
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