TMI Blog2017 (9) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that in case of export, services used upto port of export is upto place of removal hence credit is admissible on such services - credit allowed - appeal allowed - decided in favor of appellant-assessee. - E/86189/15 E/CO-91122/15 - A/89229-89230/17/SMB - Dated:- 24-8-2017 - Anil Choudhary, Member (Judicial) Shri Rajesh Ostwal, Advocate for Appellant Shri S.V. Nair, Asstt. Commr. (A.R) for respondent ORDER The issue in this appeal filed by the appellant-assessee and cross-objection filed by Revenue is whether in the case of export of the goods manufactured by them, the place of removal is the factory gate or the port of export and further whether they are entitled to Cenvat credit on freight expenses incurred fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent upon the assessee to ensure that the proper credit is taken and proper duty assessed is paid as per the legal provision of the Act and the Rules made thereunder. Therefore availment of such an admissible credit, being a conscious and deliberate act on the part of the assessee, penal provisions of Rule 15 of Cenvat Credit Rules, 2004 are applicable in this case . It was proposed to disallow Cenvat credit amounting to ₹ 1,38,039/- more fully detailed in Annexure to the SCN, wherein month, taxable amount, abatement amount, net taxable amount, GAR challan number, (Service Tax paid on reverse charge basis), challan number, entry number of credit taken and date are mentioned. The SCN was adjudicated on contest and by order-in-origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therein observed as follows: 5. I find that issue relates to the admissibility of Cenvat Credit in respect of services namely GTA Service, Courier Service, CHA service used for exports of the goods. This issue has come up in various cases before this Tribunal and it has been consistently held that in case of export, place of removal stand extended upto the port of export therefore all the services required for export of goods are admissible input services, accordingly, credit is admissible for all such services. The judgments relied upon by the Ld. Counsels support the cases of the appellants. As regard the submissions of the Ld. ARs, on carefully consideration of judgments ABB Ltd. (supra) and Vesuvious India Ltd. (supra) , these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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