9911796707
TMI Blog2009 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. T.H. Rao for the Respondent. ORDER 1. The appellants herein, who are a 100 per cent EOU, engaged in the manufacture and export of polished granite monuments, slabs and tiles and also cleared few of their finished products to other 100 per cent EOUs, filed refund claim for unutilized CENVAT credit of input services in terms of Notification No. 5/2006-CE, dated 14-3-2006, under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As regards the first ground, I note that it has been held that factory gate is the place of removal for the appellants in the light of Tribunal's decision in India Japan Lighting (P.) Ltd. v. CCE, Chennai [2007] 11 STT 498 (Chennai - CESTAT). Therefore, I agree with the assessees that they are entitled to credit of service tax paid up to port in the light of CBEC's Circular No. 97/8/2007-ST, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the transfer of property in goods (in terms of the definition as under section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at that said price." 4. The Hon'ble Punjab & Haryana High Court has held in the case of Ambuja Cements Ltd. v. Union of India [2009] 20 STT 182 that the above circular is binding on the department. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered as export in the light of Tribunal's decision in CCE v. Shilpa Copper Wire Industries 2008 (226) ELT 228 (Ahd. - Trib.) and also Sanghi Textiles Ltd. v. CCE 2006 (206) ELT 854 (Bang. - Trib.). Refund of unutilized credit is, therefore, to be allowed in the light of the above decisions. In the light of the above discussion, I set aside the denial of refund claim of Rs. 1,04,678 and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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