TMI Blog2017 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... the identical issue, and held that these services were utilised for purpose of export of final products and exporters could not do business without them and hence service tax paid on these services availed till goods reached port was admissible and that the input service cannot be given restrictive meaning in view of means and includes used in definition in Rule 2(l) of CCR, 2004 - appeal dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) allowed the appeal. Hence, Revenue filed this appeal. 2. The ld.A.R. appearing on behalf of the Revenue reiterates the grounds of appeal. He referred to the Circular No.999/6/2015-CX dated 28.02.2015 where it is clarified regarding the place of removal. 3. The ld.Counsel appearing on behalf of the respondent relied upon the following case laws:- (1) Save Industry v. Commr. of C.Ex. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commr. of C.Ex., Raipur v. Bhilai Engineering Corporation Ltd. (supra) dismissed the appeal on the identical issue. It has been held as under:- 3. None appeared on behalf of the respondent and therefore we proceed to decide the case on merits and after considering the contentions of Revenue. The definition of input service is given in Rule 2(l) of Cenvat Credit Rules, 2004 which is reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old after the clearance from the factory . Thus, the place of removal is in case of export goods in the port of shipment. The CHA services are utilised by the respondent before the goods were loaded onto the ship. The decision of Ultratech Cement (supra) cited by Revenue only states that prima facie therefor services beyond the stage of manufacture and clearance of goods from the factory could not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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