TMI Blog2018 (6) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... en place at the port with the shipping bill is filed by the Manufacturer Exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT credit shall be determined accordingly - credit allowed. Services of ISO Certification - Held that:- Certification is essential component of manufacturer ensuring quality of the product and the manufacturer reassuring their customer about it. Hence, it can be treated as, services incurred in or in relation to the manufacture of the final product - service tax paid on input services up to the point of export is allowable. Appeal allowed - decided in favor of appellant. - Appeal No. E/30771/2016 - Final Order No. A/30640/2018 - Dated:- 25-6-2018 - Hon ble Mr. P. Ven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals). After examining the matter in detail, the Commissioner (Appeals) has allowed the credit of various input services but had disallowed credit of the following: a) ₹ 1,350/- pertaining to ISO Certification for the Unit. b) Credit of ₹ 1,40,420/- pertaining to input services used in or in relation to excisable goods meant for export. As far as a above is concerned, he held that the ISO Certification pertains to the unit and it is not connected to the manufacturing activity nor is for manufacture of final product. The assessee on the other hand, submits that they availed ISO Certification from GSI India, it is covered under quality control services and they are eligible for credit, as held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Roofit Industries Limited [2015-TIOL-87-SC-CX] in which it was held as follows: Place of Removal: The principle of law, thus, is crystal clear. It is to be seen as to whether as to at what point of time sale is effected namely whether it is on factory gate or at a later point of time i.e. when the delivery of the goods is effected to the buyer at his premises. This aspect is to be seen in the light of provisions of the Sale of Goods Act by applying the same to the facts of each case to determine as to when the ownership in the goods is transferred from the seller to the buyer. The charges which are to be added have put up to the stage of the transfer of that ownership in as much as once the ownership in goods st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances mentioned in the Section), alone being places of removal. Under no circumstances can the buyer s premises, therefore, be the place of removal for the purpose of Section 4 on the facts of the present case. The term place of removal has been defined in Rule 2 (qa) of the CENVAT Credit Rules, 2004 in a manner similar to the definition in Section 4 of the Central Excise Act and neither includes the port of export. However, in this present case, I find that the CBEC had issued circular No. 999/6/15-CX dated 28.02.2015 holding that in case of clearance of goods for export by Manufacturer Exporter the transfer of property can be set to have taken place at the port with the shipping bill is filed by the Manufacturer Exporter and plac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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