TMI Blog2015 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, I agree with the appellant that the Hon'ble Gujarat High Court in the case of Inductotherm India Pvt. Ltd.[2014 (3) TMI-921 (Guj. HC)] has held that in case of export of Cargo Handling Services, the Service Tax paid thereon is available as input services, as in such case, the place of removal is Port. Appeal allowed in favour of appellant. - E/87886/14 - Final Order No. A/1399/2014-WZB/C-IV(SMB) - Dated:- 5-8-2014 - Anil Choudhary,JJ. For the Appellant : Shri J N Somaiya, Adv. For the Respondent : Shri Ashutosh Nath (AR) ORDER Per: Anil Choudhary: The appellant M/S TK Warana SSK Ltd. is a manufacturer of sugar and has filed the present appeal against Order-in-Appeal No. PUN-EXCUS-002-APP-004-14-15 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service under Rule 3 which are availed upto the place of removal and the place of removal is defined under sub-section 2(c) of Section 4 of the Central Excise Act includes any other place of removal from where the excisable goods are to be sold after the manufacture from the factory. Thus, in the facts and circumstances and/or Port of Export and accordingly, the appellant is entitled to avail the CENVAT Credit. The appellant also relies upon the Circular of CBE C No. 97/8/07-Service Tax dated 23.8.2007 and also relies on the ruling of this Tribunal in the case of M/s. Menon Pistons Ltd. and also the ruling of the Tribunal in the case of Palco Metals Ltd. - 2012 (280) ELT 299 (Tri-Ahmd). The said show-cause notice was adjudicated by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant satisfies the three conditions as required by the CBE C Circular dated 23.8.2007. It is further evident from the order that there is no confusion with regard to nature of transaction and/or the nature of sale for which transportation services was availed. Thus, the rejection of the CENVAT Credit on the ground that the appellant failed to submit any concrete evidence such as copy of purchase order to prove its contention on claim, is self contradictory and by way of surmises. Further, the appellate Commissioner has not interfered with the finding of fact and as such the impugned order is fit to be set aside. The appellant also relies on the final order No. A/783-784/14/SMB/C-IV of this Tribunal dated 8.4.2014 in case of Anshul Steels L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case as Circular dated 23.8.2007 issued by the Board has not been quashed and the Hon'ble High Court has observed that the Circular had made relaxation in some cases having factual background as indicated therein. I further observe that on such basis it cannot be said that because in some cases, the outward transport charges on which Service Tax is payable is claimable, in all such cases such benefit will be available. 6.1 Further, I agree with the appellant that the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs. Inductotherm India Pvt. Ltd. - 2014 (3) TMI-921 (Guj. HC)has held that in case of export of Cargo Handling Services, the Service Tax paid thereon is available as input services, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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