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2016 (4) TMI 975 - CESTAT MUMBAI

2016 (4) TMI 975 - CESTAT MUMBAI - TMI - 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 factory gate is the place of removal. The CBEC vide Circular No. 999/6/2015-CX dated 28/02/2015 pointed out by the appellants clarified that in respect of manufacturers exporters, the place of removal is ICD/p .....

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ORDER Per Raju 1. The appellants, M/s. Bang 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 Commissioner (Appeals) dropped the demand in respect of credit taken for the service tax paid on dispatches made to the buyers domestically. However, he confirmed the demand for recovery of credit in respect .....

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