TMI Blog2011 (7) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... arious decisions, which I find are not in respect of export of the goods - it is undisputed that the goods have been sold on FOB value to the foreign buyers and the possession of the same remains with the appellant till it reaches port of export - Appeal is rejected - Decided in favor of assessee. - E/205/2010 - - - Dated:- 1-7-2011 - Mrs. Archana Wadhwa, J. Shri M.A. Patel, Adv. for asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit Rules, 2004. Accordingly, the proceedings were initiated against them by way of issuance of Show Cause Notice, proposing to deny the credit of Rs.7,914/- (Rupees Seven Thousands, Nine Hundreds and Fourteen only). The said Show Cause Notice was adjudicated and the demand of Rs.7,914/- (Rupees Seven Thousands, Nine Hundreds and Fourteen only), was confirmed along with interest and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso refer to the decision of Hon'ble Mumbai High Court in the case of Coca Cola India Pvt. Ltd. 2009 (242) ELT 168 (Bom.) and observed that even though the said services are not the activities related to manufacture of final product, they are undoubtedly the activities relating to the clearance of final product and the activities related to business. He, accordingly, allowed the appeal of the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of applicability of said decisions relied upon by the Commissioner(Appeals). Further, it is undisputed that the goods have been sold on FOB value to the foreign buyers and the possession of the same remains with the appellant till it reaches port of export. The decisions relied upon by the Commissioner(Appeals) have taken note of the above facts and has come to clear finding that in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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