TMI Blog2015 (11) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... n the transportation is of export goods, the place of removal stand extended to the port of export, therefore it is clearly covered by the definition of input service as applicable at the relevant time wherein transportation up to the place of removal was explicitly included in the definition of input service. Therefore in my considered view, in the present case GTA service for transportation of export goods is input service and Cenvat credit is legally admissible. - From the findings of this Tribunal in the appellant’s own case, the issue disputed in the present case has been settled, accordingly appellant is entitled for the Cenvat Credit in respect of GTA used for transportation of export goods as well as for bringing empty container to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty and interest were demanded. Aggrieved by the said orders appellant filed appeal before the Commissioner (Appeals) who upheld the demand and rejected the appeals. 3. Shri. Mihir Mehta, Ld Counsel for the appellant submits that very same issue in their own case has been decided by this Tribunal vide final order No. A/19/12/SMB/C-IV dated 9/3/2012 wherein Cenvat credit in respect of transportation of container from yard to factory as empty container from factory to the port of export as stuffed container has been allowed. He further submits that Ld. Commissioner (Appeals) has gone beyond the scope of the show cause notice for the reason that only allegation in the show cause is that the GTA service is not being outward transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner yard to the factory and from factory to port of export towards stuff container has not been under dispute. The Cenvat credit was denied on the ground that since it is outward transportation beyond the place of removal ie. factory gate therefore it is not covered under the definition of input service. Firstly, there is no dispute that the entire transportation in respect of export goods. It is settled in the catena of judgments and also now in the Board circular when the transportation is of export goods, the place of removal stand extended to the port of export, therefore it is clearly covered by the definition of input service as applicable at the relevant time wherein transportation up to the place of removal was explicitly included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ularly when the value in respect of the goods is FOB basis which includes all expenses up to the port of export goods. Therefore, appellant is entitled to avail credit of Service Tax in respect of these charges also. Since amount credit is admissible to the appellant for bringing empty containers to factory and thereafter transporting the loaded containers to the port of export, mere not splitting of these charges separately will not disentitle them for Cenvat Credit. 8. Appeal is allowed. From the above findings of this Tribunal in the appellant s own case, the issue disputed in the present case has been settled, accordingly appellant is entitled for the Cenvat Credit in respect of GTA used for transportation of export goods as we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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