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TMI Blog2014 (1) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... ay claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods. The services rendered at port by CHAs are after cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A.R.) appearing on behalf of the Revenue argued that credit has been incorrectly allowed by the first appellate authority and reiterated the grounds of appeal filed by the Revenue. 3. Ms. Vijaya Birmole (Advocate) appearing on behalf of the respondent relied upon the following case laws and CBEC Circular No. 97/08/2007/ST, dt. 23.08.2007: i. Meghachem Industries Vs. C.C. E., Ahmedabad, [2011 (23) S.T.R. 472 (Tri. - Ahmd.)] ii. C.C.E., Rajkot Vs. Adani Pharmachem P. Ltd. [2008 (12) S.T.R. 593 (Tri. - Ahmd.)] iii. C.C.E., Rajkot Vs. Rolex Rings P. Ltd., [2008 (230) E.L.T. 569 (Tri. - Ahmd.)] iv. Rawmin Mining and Industries Ltd. Vs. C.C.E., Bhavnagar -I, [2009 (13) S.T.R. 269 (Tri. -Ahmd.)] v. C.C.E., Surat Vs. Colour Synth Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rule 2 of the said rules, if any words or expressions are used in the CENVAT Credit Rules, 2004 and are not defined therein but are defined in the Central Excise Act, 1944 or the Finance Act, 1994, they shall have the same meaning for the CENVAT Credit Rules as assigned to them in those Acts. The phrase place of removal is defined under section 4 of the Central Excise Act, 1944. It states that,- place of removal means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1930) occurred at the said place. From the circular, it is quite clear that in case where the sale is on FOB/CIF basis, the place of removal has to be the load port only. Further the definition of input services also has been defined to mean any service rendered in relation to outward transportation up to the place of removal. Since, input service includes services rendered for outward transportation up to the place of removal, all the service tax paid to facilitate goods to reach the place of removal has to be eligible for the benefit of CENVAT credit. Further the definition of input service also includes any service used for manufacture directly or indirectly in or in relation to the manufacture of final products and clearance of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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