TMI Blog2013 (3) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... is entitled for input service and in a series of cases, this Tribunal time and again has held that in the case of export of goods, the place of removal is the port from where the goods are exported. All the services availed by the respondents qualify the definition of Rule 2(l) of CCR'04 and squarely applicable to the facts of Amalgamations Repco Ltd. (2011 (10) TMI 508 - CESTAT, CHENNAI). In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue is of the view that the respondents are not entitled to take input service credit on the above cited services as all the services are availed by the respondents beyond the place of removal and as per Rule 2(l) of CENVAT Credit Rules, 2004, any service availed by an assessee beyond the place of removal is not entitled to input service credit. Accordingly, a show-cause notice was issued. Same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs CCE Ahmedabad - 2007 (7) STR 451 (Tri.-Ahmd.)) 2) Nirma Ltd. Vs CCE Bhavnagar - 2009 (13) ELT 64 (Tri.-Ahmd.) 3) India Japan Lighting Pvt. Ltd. Vs CCE Chennai - 2007 (218) ELT 103 (Tri.-Chennai) 4) Chemplast Sanmar Ltd. Vs CCE Salem 2010 (17) STR 253 (Tri.-Chennai) Ld. SDR also reiterated the grounds of appeal. 4. On the other hand, the learned counsel for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of cases, this Tribunal time and again has held that in the case of export of goods, the place of removal is the port from where the goods are exported. In this scenario, I am of the considered view that the all the services availed by the respondents qualify the definition of Rule 2(l) of CCR'04 and squarely applicable to the facts of Amalgamations Repco Ltd. (supra). Therefore, I do not find a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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