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Ispat Industries Ltd. Versus Commissioner of Central Excise, Nagpur.

2015 (11) TMI 826 - CESTAT MUMBAI

Denial of CENVAT Credit - Clearance of goods from place of removal or factory - Held that:- In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the sh .....

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n 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, eligibility to CENVAT Credit shall be determined accordingly. - There is no dispute that appellants ar .....

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M - Final Order No. A/975/2015-WZB/EB - Dated:- 23-4-2015 - Mr. P.K. Jain, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Ms. Isha Shah, Advocate For the Respondent : Shri. Rakesh Goyal, Addl. Commissioner(A.R.) ORDER .....

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ission/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, 200 .....

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No. 999/6/2015-CX dated 28/2/2015 have clarified the issue. In para 6 of the said circular state that in case of clearance of goods for export by manufacturer exporter, transfer of property can be said to have taken place at the port where the shippi .....

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nt of Gujarat High Court in the case of Central Excise Vs. Inductotherm India Pvt. Ltd. [2014(36) S.T.R. 994(Guj)] and also 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)] an .....

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mited Vs. Commissioner of C. Ex. Ahemedabad[2007(7) S.T.R. 451(Tri. Ahmd.) wherein the Tribunal has taken a view that Custom House Agent service for export having no nexus with manufacture and clearance from factoryinput service definition not includ .....

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both the sides. 5. The Board vide Circular No. 999/6/2015-CX dated 28/2/2015 have issued clarification regarding place of removal which is as under: 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by .....

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