TMI Blog2015 (12) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT AHMEDABAD] apply where it was held that prior to 2008, the period of which the dispute relate, the definition of input service included services “used by the manufacturer where directly or indirectly, in or in relation to manufacture of final products from the place of removal”. The words “from the place of removal” were subsequently changed to “upto the place of removal” on 1.4.2008. - prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority confirmed the demand. However, Commissioner (Appeals) allowed their appeal. The Commissioner (Appeals) allowed their appeal on the ground there are numerous judgments in view of the fact that in respect of exports, the place of removal is a Port where the property in goods passes with the possession and the delivery to a carrier i.e. transporter or shipper for further delivery to the cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt agent or other place from where goods are sold after their clearance from the factory. It is asserted that the goods in the instant case were sold from the factory and the Port premises cannot be treated as a depot or storage place. 2.1 It was further argued that there is no evidence that the respondents were required to deliver the goods up to the Port. It was argued that if the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of export does not have any nexus with the manufacture and clearance of the product from factory. The appeal also relies on the decision of the Tribunal in the case of Ultratech Cement Ltd. - 2007 (6) STR 364 (Tri), wherein it was held that place of removal is not extendable to port. 3. Learned Counsel for the respondent relies on the decision of the Tribunal in the case of Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat definition included activities related to business within its definition as these activities for which credit is availed are squarely covered by the said description. 6. I have considered the rival submissions. I find that the decisions relied upon in the appeal are on this issue of availability of credit on the services received outside factory. The decisions cited by respondent, i.e. in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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