TMI Blog2017 (7) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of foreign buyer therefore in India the ‘place of removal’ is the port of export - in case of port of export being a ‘place of removal’, all the services upto the export of goods from the port of export shall be treated as input service and the credit is admissible - appeal allowed - decided in favor of appellant. - E/1575/11 - A/88144/17/SMB - Dated:- 28-6-2017 - Shri Ramesh Nair, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the credit was availed is only upto the port of export, since the obligation of transportation and delivery of the goods upto the foreign buyer is with the appellant. The place of removal in any case is port of export therefore the input service namely outward freight service used for transportation of goods upto the port of export is upto place of removal , accordingly credit is admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii) L.G. Electronics (India) Pvt. Ltd. Vs. Commissioner of C. Ex., Noida 2010 (19) STR 340 (Tri.-Del.) (ix) Coca Cola India Pvt. Ltd. Vs. Commissioner of C. Ex., Pune-III 2009 (242) ELT 168 (Bom.) (x) Metro Shoes Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-I 2008 (10) STR 382 (Tri.-Mumbai) 3. On the other hand Shri Sanjay Hasija, Ld. Superintendent (A.R.) appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of export shall be treated as input service and the credit is admissible. Accordingly, in the present case also the port of export being place of removal the outward freight service is an admissible input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Accordingly, the impugned order is set aside. The appeal is allowed. (Pronounced in court on 28/06/2017) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
