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Commissioner of Central Excise, Raipur Versus M/s Bhilai Engineering Corporation Ltd.

2015 (12) TMI 1268 - CESTAT NEW DELHI

Denial of CENVAT Credit - input service - Clearance of goods from factory gate - Held that:- The fact is that the ownership of the goods and the risks related thereto remain with the respondent at least up to the loading of the goods on the ship at the port of shipment. Section 4 of the Central Excise Act, 1944 inter alia states that the place of removal is "any other place from where the excisable goods are to be sold after the clearance from the factory". Thus, the place of removal is in case .....

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gement has no value as a precedent. - no merit in Revenue's appeal - Decided against Revenue. - Appeal No. ST/326/2009-CU[DB] - Final Order No. ST/A/52564/2015-CU(DB) - Dated:- 23-7-2015 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellant : Shri M R Sharma, DR For the Respondent : None ORDER Per R K Singh Revenue has filed appeal against Order-in-Appeal dated 18.02.2009 which set aside with consequential relief the Order-in-Original dated 25.08.2008 in terms of which the input .....

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ppeals) on the other hand relied upon the judgement of CESTAT in the case of CCE, Rajkot Vs Adani Pharmachem Pvt. Ltd. 2008 (12) STR 593 (Tribunal - Ahmd)] holding that the place of removal in respect of goods exported by the respondent was the port and therefore CHA service was eligible to be called input service. 2. Revenue in its appeal has contended that (i) the CHA service was in relation to the export of goods and was availed of after clearance of the goods from the factory and therefore a .....

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given in rule 2 (l) of CENVAT Credit Rules, 2004 which is reproduced below:- "2(l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal." The Revenue has contended that the place of removal in case of goods exported is the factory gate but ha .....

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