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Kennametal India Ltd. Versus Commissioner of Central Excise, Large Taxpayers Unit

2016 (8) TMI 1031 - CESTAT BANGALORE

Recovery of CENVAT credit – imposition of interest and penalty – machine tool accessories, tips and Inserts – CHA service for export of goods – Held that: - the ownership of the goods and the risk related thereto remains with the appellant up to the loading of the goods on the ship at the port of shipment. Further, 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 f .....

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Respondent ORDER Per: S.S. GARG The present appeal is directed against the order of the Commissioner (Appeals) dated 02.04.2012 thereby the Commissioner has denied the cenvat credit on CHA services used for export of goods by upholding the Order-in-Original. Briefly the facts of the present case are that the appellants are manufacturer of Machine Tool Accessories, tips and Inserts falling under Chapter 8207, 8209 and 8466 of Central Excise Tariff Act 1985 and they have availed the service of CHA .....

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d also imposed penalty and interest and hence the present appeal. 2. Heard both the parties. 3. The learned counsel for the appellant submits that the issue involved in this appeal is with regard to the availability of cenvat credit of service tax paid on the services rendered by the CHA for export of final products. The learned counsel further submitted that this issue has been decided in favour of the appellant by various decisions of the Tribunal and he placed reliance on the following decisi .....

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Tri.-Ahmd.)] (ii) Nirma Ltd. Vs. CCE, Bhavnagar [2009 (13) S.T.R. 64 (Tri.-Ahmd.)] 5. I have heard the learned counsel for both the parties and perused the records. Learned counsel for the appellant also submitted that vide Circular No. 999/6/2015-CX dated 28.02.2015 the Central Board of Excise and Customs has clarified the position. In the circular at para 6 it has been clarified as under: 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the ma .....

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