TMI Blog2017 (4) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Paid basis which means that the seller bear all the cost and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities. The ownership right of the goods remains with the respondent. Therefore, CBEC circular is not relevant to the facts - credit on courier and transportation charges to the respondent for transportation of the goods to the foreign buyer premises allowed - appeal dismissed - decided against Revenue. - Appeal No. ST/60536/2016-SM - Final Order No. 60619/2017 - Dated:- 17-4-2017 - Mr. Ashok Jindal, Member (Judicial) Shri G.M.Sharma, AR for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore me. 3. Learned AR submits that in any case of exports, the port of export is the place of removal of the goods and the credit is available to the respondent upto the place of export and not beyond that. He has relied on the CBEC circular No.999/6/2015-Cx dt.28.2.2015 and the decision of the Tribunal in the case of Khanna Industrial Pipes Pv.Ltd.-2016 (43) STR 209 (Tri.-Mum.). 4. On the other hand, learned Counsel for the respondent opposed the contention of the learned AR an submits that the case of Khanna Industrial Pipes Pv.Ltd. is not relevant to the facts of the present case as in that case, the assessee took the credit on business support service, namely, terminal handling charges and documentation charges. In the said case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear that handing over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal since it is here that the goods are handed over to the transporter for the purpose of transmission to the buyer. It is in this backdrop that the eligibility to Cenvat Credit on related input services has to be determined. 7. It is clarified in the above circular that if the seller does not reserve its right for delivery of the goods then destination in the case is the port ..... X X X X Extracts X X X X X X X X Extracts X X X X
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