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2019 (6) TMI 181 - CESTAT BANGALORERefund of CENVAT credit unutilized and accumulated credit - input services - C&F charges for export of goods - place of removal - HELD THAT:- The CENVAT credit is denied on C&F charges for export of goods up to Chennai Port on the ground that port of export is Bangalore ICD and not the Chennai Port by relying upon the Board’s Circular No.999/6/2015-CX dt. 28/02/2015 - in the present case, as per the Bill of Lading, the port of loading is the Chennai Port and not the ICD Bangalore. It has been consistently held by the Tribunal that in the case of export of goods, port is the place of removal where the actual loading of goods happens and till that place, all the services fall in the definition of input services and are eligible for cenvat credit. Refund allowed - appeal allowed - decided in favor of appellant.
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