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2019 (7) TMI 760 - CESTAT NEW DELHIRefund/Exemption of Service tax - benefit of N/N. 17/2009-ST - services received by the appellant being railway freight from ICD Tuklakabad to Gateway Port, terminal handling charges, LDDTSC charges to Container Corporation of India and Gateway Rail Freight Ltd. - place of removal - HELD THAT:- The place of removal includes any other place or premises from where the excisable goods are to be sold after the clearance from the factory. In the course of foreign trade, an exporter is entitled to payment of his goods, only on producing evidence that the goods as mentioned in the “bill of lading‟ have been loaded on the vessal. Thus, it is the primary responsibility of the manufacturer-exporter to bring the goods to the gateway port - It is only in the scheme of foreign trade, by way of facilitation that from the ICD the goods are with the custodian for transport to the Gateway port, however, the appellant as a manufacturer-exporter incurs the expenditure till the time the goods are put on the vassal at the Gateway port. The place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the appellant, they are entitled to cenvat credit. Appeal allowed - decided in favor of appellant.
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