TMI Blog2014 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... CHENNAI] - applicant has made out a prima facie case for waiver of predeposit of tax along with interest and penalty. Accordingly, the predeposit of tax along with interest and penalty is waived and its recovery is stayed during pendency of the appeal - Stay granted. - E/40207-40210/2014 - MISC ORDER No.41323-41326/2014 - Dated:- 18-8-2014 - Shri R. Periasami, J. For the Appellant : Ms. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10), the refund facility is extended to courier services. The advocate also submitted that they have produced invoices before authorities to show that the rate quoted is on FOB basis and they have not claimed separately freight and insurance. She relies on the following Tribunal's decisions :- (i) Fenner India Ltd. Vs CST Madurai vide Misc Order No.40559 to 40560/2014 dt. 10.3.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of excisable finished goods. I find that this Bench in the case of Fenner India Ltd. (supra) on the very same issue has held as under :- After hearing both sides, and on perusal of records, I find that the issue involved is as to whether appellants are eligible to avail cenvat credit of service tax paid on CHA, Courier services and C F service. It is seen that the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - whether for the purpose of valuation of excisable goods or for the purpose of determination of claim of CENVAT credit or for any other purpose whatsoever. The question whether the port of export could be considered to be place of removal of excisable goods was examined by the division bench in the above case, with reference to the definition of place of removal under Section 4(3) of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
