TMI Blog2018 (2) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... aboard. The 1st Appellate Authority has correctly held that the warehousing services are availed not only after the finished goods are fully manufactured and cleared from the place of removal but after it reaches its country of destination. Hence by no stretch of imagination, the impugned service would fit into the definition of “input service”. Credit cannot be allowed - appeal dismissed - decided against appellant. - E/22797, 23855/2014-SM - Final Order No. 21892-21893/2017 - Dated:- 29-8-2017 - SHRI M.V.RAVINDRAN, JUDICIAL MEMBER For The Appellant : Ms. Neethu Ms Apoorva Advocates For The Respondent : Mr. J. Harish, A.R. ORDER Per: M.V.RAVINDRAN These two appeals are directed against order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sential for smooth and timely delivery of the final product to the customers hence the whole activity of storing and facilitating delivery of manufactured final products to the customers situated abroad is integral to the manufacturing activity of the appellant. Hence it is an input service used directly or indirectly in or in relation to the manufacture of final products. She would then read the definition of input services as it stood prior to 2011, submitting that any input service which is used in the activities relating to business, CENVAT credit is available and post 01.04.2011 it is her submission that it is inclusive to the business activities of the appellant. She would submit that the decisions of the Hon ble High Court of Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early recorded that the place of removal in respect of the goods cleared for export is the Port of dispatch or load port. In the case in hand, the goods are already exported from India and on landing abroad they are stored in the warehouses situated in such countries where the goods are despatched. It is an unacceptable proposition that the place of removal in the case in hand shifts to the warehouse situated aboard. In view of this, all the case laws relied upon by the learned counsel will not carry their case any further. I find that the 1st Appellate Authority in the impugned order has correctly come to the conclusion and the findings which I concur and reproduce. 6. I find from the above provisions of law that in so far as input se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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