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2019 (2) TMI 1023 - AT - Central ExciseCENVAT Credit - input services - Customs House Agent (CHA) - Port Services - Steamer Agent Services - services at the Port of shipment for export of its finished goods on F.O.B. basis - period Feb 2011 to May 2014 - Held that:- Admittedly, such services have been utilized by the appellant in carrying out the export of the goods manufactured in their factory - There is no dispute about the fact that the goods have been exported. In such cases the place of removal is the port where the export of goods is 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 with regard to ‘Cargo Handling service’, the same ratio will be applicable to all three services which are in dispute before us since, all of them have been rendered in the port for export of goods. Credit allowed - appeal allowed - decided in favor of appellant.
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