9911796707
TMI Blog2016 (6) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... the CHA service and outward freight paid on export clearances during the period 2005-06 to 2010-11. A show cause notice dated 26.05.2011 was issued based on an audit objection alleging that the appellant has contravened the provisions of Rule 3 of CCR, 2004 in as much as for wrong availment of cenvat credit of service tax paid on CHA service and outward freight paid on export clearances. The department alleges that in view of the provisions contained in Notification No. 41/2007-ST dated 06.10.2007 as amended by Notification No. 17/2009-ST dated 7.7.2009, the service tax paid on CHA services cannot be taken as credit under Rule 3 of CCR, 2004, but exemption can be claimed as refund of service tax. It further alleges that the appellants did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from legal infirmity and hence is not sustainable in law. Therefore, the impugned order upholding the order of the adjudicating authority may be set aside and Cenvat credit be allowed. He relied on the following decisions in support of his submissions: 1. Commissioner Vs. Dynamic Industries Ltd. 2014 (35) STR 674 (Guj.) 2. Premier Conveyors Pvt. Ltd. Vs. CCE, Thane-1 2015 (38) STR 171 (Tri.-Mum.) 3. Plus Paper Foodpac Ltd. Vs. CCE, Thane 2013 (30) STR 529 (Tri.-Mum.) 4. JSW Steel Ltd. Vs. CCE, Thane-I 2014 (36) STR 801 (Tri.-Mum.) 3. On the other hand, the Ld. AR, Shri K.P. Muralidharan, AC, appearing on behalf of the Revenue submitted that both the authorities below have correctly disallowed the Cenvat credit availed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ward transportation upto the place of removal; "Upto the place of Removal" is the port from where the goods have been exported, for which the appellant is eligible for input service credit. Hence, I hold that the CHA service has been availed by the appellant till the place of removal. Decisions of the Mumbai Bench of the Tribunal in the cases of Premier Conveyors Pvt. Ltd. (supra, Plus Paper Foodpac Ltd.,(supra) and JSW Steel Ltd. (supra), relied on by the appellant are in favour of the appellant, wherein it has been held that being a manufacturer of excisable goods if the assesse availed any services, the assesse is entitled to take input service credit in the course of their business activity. 5. As far as Notification No. 17/2009 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
