TMI Blog2015 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ing line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... go Handling Service, Damage Survey of finished goods, L.C. discounting commission/charges paid to bank etc. They availed credit of Service tax paid on such services. Appellants contentions are that the said services are covered within the definition of input services as provided under Rule 2 (2) of Cenvat Credit Rules, 2004. Revenue on the other hand is of the view that since services availed aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of this Tribunal in the case of JSW Steel Ltd. Vs. Commissioner of Central Excise, Thane-I[2014(36) S.T.R. 801(Tri-Mumbai)] and JSW Steel Ltd. Vs. Commissioner of Central Excise, Thane-[2012(281) E.L.T. 582(Tri. Mumbai]. 3. Learned . Addl. Commissioner(A.R.) reiterates the findings in the impugned order and refer to this Tribunal s judgment in the case of Excel Crop Care Limited Vs. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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