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TMI Blog2017 (5) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue is in appeal against the order of the Commissioner (Appeals) in which the Commissioner (Appeals) has allowed the benefit of input services credit on Shipping Services, Documentation Charges and Terminal Handling charges in relation to exports made by the respondent, who are manufacturers of M.S. Black, Pipes, G.I. Pipes and other items of Chapter 72 and 73. 2. The content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, the issue of admissibility of input services credit on Shipping Service, Documentation Charges and Terminal Handling Charges used in respect of export of goods is no longer res-integra. In their own case cited above, the Tribunal has held as follows:- "2. The dispute in the present appeal relates to the Cenvat credit availed by the appellant of service tax paid on Shipping Services, Document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clause (l) of Rule 2 of the Cenvat Credit Rules, 2004. Reference, in this regard, can be made to the Tribunal decision in the case of CCE v. Adani Pharmachem Pvt. Ltd. - 2008 (232) E.L.T. 804 (Tri.-Ahmd.) = 2008 (12) S.T.R. 593 (Tri.-Ahmd.). It stands held that as 'Port' is place of removal for export cargo for the reasons that 'sale' takes place only when the bill of lading is issued by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Polyplast - 2005 (179) E.L.T. 20 (S.C.) laying down that an assessee can choose to avail the benefit under any of the schemes, when benefits are available under two different schemes." 6. In view of the above, the order of the Commissioner (Appeals) suffers from no infirmity and is therefore upheld. 7. The appeal filed by the Revenue is dismissed. (Operative part pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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