TMI Blog2010 (1) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by the CBEC vide Circular No. 91/8/2007, dated 23-8-2007, “place of removal” appearing in the Cenvat Credit Rules covers the place at which the ownership of finished goods are transferred - In the instant case, the export goods are sold on FOB basis. The said service is availed prior to export of the goods - the appellants are entitled to credit of service tax paid under CHA services in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of manufacture/place of removal, the impugned services could not be considered as input service. In the appeal filed before the Tribunal, the appellants have relied on the definition of input service in the Cenvat Credit Rules, 2004 and argued that the impugned services were used in relation to activity relating to the business of the appellant. Therefore, the impugned credit was legit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, the appellants are entitled to credit of service tax paid under CHA services in respect of the excisable goods at the port area. I find that this was the ratio of the decision of the Tribunal in the case of CCE, Rajkot v. Rolex Rings Pvt. Ltd. reported in 2008 (230) E.L.T. 569 (Tribunal-Ahmd.). I also find that in Final Order No. 1003/2009 dated 1-5-2009, a Division Bench of this Tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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