TMI Blog2017 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... output services of Maintenance or Repair and Erection, Commissioning or Installation Services, for the reasons alike since the courier and Goods Transport Agency Services are input services for rendition of output services, cenvat credit is equally admissible. In the present case, the property in the goods passes when the goods are actually delivered to the customer in the foreign country. Till the goods are delivered to the buyer, the ownership / property in the goods remain with the seller because the goods are sold on CIF basis. - appeal allowed - decided in favor of appellant. - E/737/2009-SM; E/69/2010-SM & E/491/2010-SM - Final Order No. 20436 - 20438 / 2017 - Dated:- 31-3-2017 - Shri S. S. Garg, Judicial Member Mr. N. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under Chapter Heading 8534 of Central Excise Tariff Act, 1985 and are availing the benefit of CENVAT credit in terms of CENVAT Credit Rules (CCR) 2004. Appellant exports the goods manufactured by it to its overseas customers. The export of goods manufactured by the appellant is through courier mode i.e., export of goods by courier. The export of goods is on CIF terms i.e., Cost Insurance and Freight till the delivery of the goods to the purchasers abroad i.e., customers door delivery and the appellant has to bear the expenses of insurance and freight and the goods have to be delivered till the buyers premises outside India. Till the goods are delivered at the buyers place outside India, the risk and ownership/property in the goods r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in Rule 2(l) of CCR, 2004. He further submitted that the courier service cannot be construed as outward transportation of goods service to deny the benefit of CENVAT credit since both the services are classified and treated separately and differently in Section 65(105) of the Finance Act, 1994. He further submitted that even if it is assumed without admitting that the appellant had received outward transportation, the lower authorities were still wrong in denying the CENVAT credit, since it is a case of the appellant that the place of removal in the present case is the buyers premises outside India as defined in Rule 4(3)(c) of the Central Excise Act, 1944. He further submitted that the Commissioner (A) has overlooked the crucial fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE: 2012 (28) STR 397 (Tri.-Mum.) xi. Hema Engg. Indus. Ltd. vs. CCE: 2016 (46) STR 439 (Tri.-Del.) xii. Kemwell Biopharma Pvt. Ltd. vs. CCE: 2017 (47) STR 70 (Tri.-Bang.) xiii. Ramala Sahkari Chini Mills Ltd. vs. CCE: 2016 (334) ELT 3 (SC) 6. On the other hand, the learned AR defended the impugned order and in support of his submission, the learned AR relied upon the following decisions: i. Hero Motocorp Ltd. vs. CCE: 2014 (36) STR 1128 (Tri.-Del.) ii. CCE, Ahmedabad: Cadila Healthcare Ltd.: 2013 (30) STR 3 (Guj.) iii. Kuntal Granites Ltd. vs. CCE, Bangalore: 2007 (215) ELT 515 (Tri.-Bang.) 7. After considering the submissions of both the parties and perusal of the record and the judgments cited by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 (14) STR 3 (P H) after relying upon the Circular of CBEC No.97/8/2007-ST dated 23.8.2007 has held in para 9 has under: 9. It is well settled that the circulars issued by the Board are binding and aims at adoption of uniform products. In that regard reliance has been rightly placed on the judgment of Hon ble the Supreme Court in the case of Paper Products Ltd. (supra) and such circulars are binding on the department. Placing reliance on earlier judgments of the Supreme Court in the cases of CCE v. Usha Martin Industries, 1997 (94) E.L.T. 460 (S.C) = (1997) 7 SCC 47; Ranadey Micronutrients v. CCE, 1996 (87) E.L.T. 19 (S.C.) = (1996) 10 SCC 387; CCE v. Jayant Dalal (P) Ltd., 1996 (88) E.L.T. 638 (S.C) = (1997) 10 SCC 402 and CCE v. Kor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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