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2016 (5) TMI 903 - CESTAT MUMBAI

2016 (5) TMI 903 - CESTAT MUMBAI - 2016 (43) S.T.R. 209 (Tri. - Mumbai) - Recovery of Service tax credit - Business Support Services - availed credit in respect of services received upto the Port of clearance and beyond that as well - Appellant argued that Ministry has clarified the issue vide its Circular No. 999/6/2015-CX dated 28.2.2015 - Held that:- so far as the services received up to the Port clearance, which is the place of removal for the purpose of manufacturer-exporter as per CBE&C Ci .....

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enalty is also revised accordingly to the amount equal to the demand confirmed. - Invokation of extended period of limitation - Demand - Held that:- in respect of services availed beyond the territory of India and obviously outside the place of removal, there can be no doubt regarding its inadmissibility. Availment of such credit is obviously without authority of law and mala fide. In such circumstances, extended period for the purpose of demand is correctly invoked. - Decided partly in favo .....

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n Terminal Handling Charges, (iv) Destination Documentation Charges, (v) Destination Haulage and Shutout charges and Ground Rent availed at the Port. The reason for rejection being use of services beyond the place of removal. 2. Learned Counsel for the appellant argues that Ministry has since clarified the issue vide its Circular No. 999/6/2015-CX dated 28.2.2015 as follows:- 5. Clearance of goods for exports from a factory can be of two types. The goods may be exported by the manufacturer direc .....

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aid to have taken 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. He argued that in view of the said clarification, the grounds on which credit has been denied become irrelevant. He also argued that in respect of certain services availed at the destination beyond the Port and outside India, it was their bona fide belief that they are enti .....

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