Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 523 - AT - Central ExciseCENVAT credit - input services used for export of services - CFS Dock Expenses - C&F Agent Service - THC charges (Export) - freight outward(Export) - banking service - denial on the ground that these services were rendered beyond the place of removal i.e. factory gate - Held that:- In case of the export of the goods, the ownership of goods remained with exporter till it reaches to the foreign port of delivery, therefore, any service which is used before the delivery of goods or foreign port is admissible for Cenvat Credit, therefore, all these services rendered for export of goods is upto the place of removal. This Tribunal in various judgment held that in case of export of goods, place of removal stand extended from factory gate to port of export, therefore, all the services in question which was admittedly used for export of goods are indeed input services and credit is admissible. Credit allowed - appeal allowed - decided in favor of appellant.
|