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2016 (6) TMI 610 - CESTAT MUMBAI

2016 (6) TMI 610 - CESTAT MUMBAI - TMI - Cenvat Credit in respect of services namely Customs House Agents, Port Authorities, and Storage of Warehousing at Port - denial of claim on the ground that they have received the services at Port, which is beyond the place of removal - Held that:- This Tribunal consistently taken a view in various decisions that in case of export, the place of removal stand extended to the port of export therefore the services received and used in respect of export is not .....

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said proceeding shall stand refundable to the appellant. - Thus appellant is entitled for the Cenvat Credit in respect of all the three services and consequently entitled for the refund. - Appeal No. E/1602,1603,1604/2011 - Order No.A/87341-87343/16/SMB - Dated:- 4-4-2016 - Shri Ramesh Nair, Member (Judicial) For the Appellant : Shri Mihir Mehta, Advocate For the Respondent : Shri R.K. Maji, Asstt. Commr. (A.R) ORDER Per Ramesh Nair The appeals are directed against Order-in-Appeal No. US/202 .....

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ing at Port. The adjudicating authority denied the Cenvat Credit on the ground that they have received the services at Port, which is beyond the place of removal. The appellant during the proceedings of the Cenvat cases filed a refund claim for an amount of ₹ 2,09,861/-, the same was rejected by the adjudicating authority on the ground that the proceedings of Cenvat Credit has not been concluded. Since the demand of Cenvat Credit has been confirmed the refund was rejected. 3. Shri Mihir Me .....

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