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2016 (6) TMI 914

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..... 2-6-2016 - Shri P. K. Choudhary, Judicial Member For the Appellant : Shri L. Paneerselvam, AC (AR) For the Respondent : Ms. S.Sridevi, Advocate ORDER Revenue has filed this appeal against the order of Commissioner (Appeals) dt. 2.1.2015. The issue in this appeal relates to denial of cenvat credit of service tax paid on the input service viz. Custom House Agent Services availed by the respondent in relation to export of goods. 2. The brief facts of the case are that M/s.L.G. Balakrishnan Bros Ltd., (Unit-I), the respondent herein, are engaged in the manufacturer of Chains and Sprockets and are registered with service tax authorities for providing various taxable services. It was noticed by the department that res .....

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..... e appearing on behalf of the respondent submits that the issue stands settled in favour of the respondent in view of several judicial pronouncements of Hon'ble High Court and Tribunal. She submits that CHA services were availed for exporting the goods. The place of removal in case of export of goods is port of shipment. The said CHA service having been utilized before loading of goods in ship for export, is an input service eligible for cenvat credit. She relied on the following case laws to support her case :- (i) Commissioner Vs Dynamic Industries Ltd. 2014 (35) STR 674 (Guj.) (ii) CCE Raipur Vs Bhilai Engineering Corporation Ltd. 2016 (41) STR 774 (Tri.-Del.) (iii) Fenner India Ltd. Vs CST Madurai 2016-TIOL-784-CESTAT-M .....

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..... and the risks related thereto remain with the respondent at least up to the loading of the goods on the ship at the port of shipment. Section 4 of the Central Excise Act, 1944 inter alia states that the place of removal is any other place from where the excisable goods are to be sold after the clearance from the factory . Thus, the place of removal is in case of export goods in the port of shipment. The CHA services are utilised by the respondent before the goods were loaded onto the ship. The decision of Ultratech Cement (supra) cited by Revenue only states that prima facie therefor services beyond the stage of manufacture and clearance of goods from the factory could not be input services . It is evident that CESTAT had only given a prima .....

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