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2023 (10) TMI 8 - AT - Service Tax100% EOU - Refund of accumulated cenvat credit - rejection of refund claim on the ground that the credit availed on input services, namely, outward freight from the place of factory to the place of export i.e. port is not admissible as the place of removal is only the factory gate not the port of export - HELD THAT:- The issue of admissibility of cenvat credit on outward freight from the place of manufacture to the place of export i.e. port by a manufacturer-exporter is no more res integra covered by the judgment of the Hon’ble Himachal Pradesh High Court in COMMISSIONER OF CENTRAL EXCISE VERSUS DRISH SHOES LTD. [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT]. Also the Board accepted the principles of law settled by the Courts and Tribunal in various cases circulated in the Circular dated 28/02/2015 where it was held that In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bills filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. There are no merit in the appeals filed by the Revenue - appeal dismissed.
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