TMI Blog2017 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... also particularly in view of the ruling of Hon'ble Gujarat High Court in the case of Dynamic Industries Ltd. [2014 (8) TMI 713 - GUJARAT HIGH COURT], where it was held that in the case of export, the place of removal is the port of loading. It is clear that the appellant is obligated to deliver the export goods upto the place of foreign buyer, therefore, in India, the place of removal is the port of export. Appeal allowed - decided in favor of appellant. - E/85093, 87282 & 87283/13 - A/89251-89253/17/SMB - Dated:- 21-8-2017 - Shri Anil Choudhary, Member (Judicial) Ms. Lalita Phadke, Advocate For Appellant Shri M.R. Melvin, Superintendent (AR) For Respondent ORDER Per: Anil Choudhary The issue in these app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortation and forwarding of the subject goods beyond their place of removal for being exported out of India in contravention of Rule 3 4 read with Rule 2(l) of CENVAT Credit Rules, 2004. It also appeared that the appellant have utilised the CENVAT credit so taken for clearance of goods for home consumption. The CENVAT credit availed with respect to service tax paid on Customs House Agent service was also objected as factory gate was considered to be the place of removal. As such it appeared, the appellant was not eligible to take credit on the transport expenses incurred by them in the course of export from the factory gate to the Gateway port. In the course of enquiry appellant had contended that export of goods is being made on CIF, that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount as per commercial invoice including the freight and insurance element. The learned Counsel further urged that in the case of export, the place of removal is the port of loading. It has been so held in number of judgements by this Tribunal and higher courts particularly in Commissioner Vs. Dynamic Industries Ltd. - 2014 (35) STR 674 (Guj.). Accordingly the very basis for the issue of show-cause being non-existent prays for setting aside the impugned order. Accordingly, the second allegation also in the show-cause notice that the appellant have sold the goods ex-works, and are specifically non-inclusive of freight and insurance charges, also do not stand. 6. The learnedly AR for Revenue have relied on the findings in the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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