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M/s. Neelikon Food Dyes & Chemicals Ltd. Versus Commissioner of Central Excise, Raigad

2016 (6) TMI 610 - CESTAT MUMBAI

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:- Th .....

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ircular No. 996/6/2015-CX dt. 28.2.2015 also clarified that in case of export the place of removal is the port of export, therefore all the services received and used in relation to export of goods are admissible input services. - As regard refu .....

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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 .....

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the Commissioner of Central Excise (Appeals) Mumbai-II, whereby Ld. Commissioner (Appeals) upholding the Order-in-Original Nos. AC/ABG/12-23/10-11 dt. 30.8.2010, AC/ABG/12-24/10-11 dt.30.8.2010 and AC/ABG/RC/2005/10-11 dt. 14.10.2010, rejected the ap .....

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enied 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 .....

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ant submits that the services of CHA, Port service and warehousing and storage services were used by the appellant at the port in respect of export of goods. It is a settled position that in case of export, the place of removal is upto the port and n .....

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e also submits that the Board Circular No. 996/6/2015-CX dt. 28.2.2015 clarified that in case of export of goods, the place of removal is the port of export. As regard the appeal on refund, he submits that since the appellant is entitled for the Cenv .....

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behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. I find that the dispute relates to the admissibility of the Cenvat Credit in respect of CHA services, Port ser .....

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