TMI Blog2015 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... services have been availed by the appellant beyond the place of removal i.e. ICD Loni. In these circumstances, I hold that appellant is entitled to claim rebate as per the notification 41/2012. With these terms, I set aside the impugned order - Decided in favour of assessee. - Service Tax Appeal No. 52301 - 52302 of 2015- (SM) - ORDER NO. FO/52714-52715/2015-ST(SM) - Dated:- 28-8-2015 - Shri A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considered the submissions. 3. The contention of the appellant is that as per section 4 of the Central Excise Act, 1944, the place of removal is the depot and in this case, the place of removal is ICD Loni, from where the appellant has exported the goods and after that the appellant has received the above services. Therefore, they are entitled to claim the rebate as per CBEC circular 999/6/15- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, these are also received beyond place of removal and therefore fall within the category of Specified Services. c. CHA services- A part of CHA Services are used at the port of export and therefore, fall within the category of Specified Services. d. Banking and Financial services Banking and Financial Services are related to collection of export proceeds. In the impugned order, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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