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Bang Data Forms Pvt Ltd, Bang Polypacks Versus Commissioner of Central Excise, Mumbai

2016 (4) TMI 975 - CESTAT MUMBAI

Demand for recovery of credit - Dispatches made for export - non-production of any evidence regarding incurring the cost of transportation from the factory to the port - Held that:- the show-cause notice has been issued solely on the ground that the .....

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ubt that the appellants are manufacturers/exporters. In these circumstances, the only ground raised in the show-cause notice failed. The issue regarding cost of being incurred by the appellants or not is totally irrelevant. - Decided in favour of app .....

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ng Data Forms Pvt Ltd., & Bang Polypacks were issued show-cause notices seeking to deny credit of service tax paid on the services of transport availed from the factory to the port for export and from the factory to the destination of buyers. The .....

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by the said order, the appellants are in appeal before this Tribunal. 2. The learned Counsel for the appellants argued that CBEC vide Circular No. 999/6/2015-CX dated 28/02/2015 has clarified as follows: "6. In the case of clearance of goods for .....

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er 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 to have taken place at the port where the shipping bill is filed by the manufactur .....

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