TMI Blog2018 (10) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... of the export of the goods, the ownership of goods remained with exporter till it reaches to the foreign port of delivery, therefore, any service which is used before the delivery of goods or foreign port is admissible for Cenvat Credit, therefore, all these services rendered for export of goods is upto the place of removal. This Tribunal in various judgment held that in case of export of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that all these services were rendered beyond the place of removal i.e. factory gate, therefore, the appellant is not entitled for the Cenvat Credit. 2. Shri. Gunjan Shah, Ld. Chartered Accountant appearing on behalf of the appellant submits that in case of export of services the Board has clarified vide Circular No. 999/6/2015-CX dated 28.02.2015 in para 6 in the case of clearance of goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the credit is admissible. He placed reliance on the following judgment: M/s. Bhushan Steel Ltd. Vs. C.C.E, Raigad-2018 (5) TMI 477 CESTAT Mumbai Dynamic Industgris Ltd. Vs. Commissioner-2014 (35) S.T.R. 674 (Guj.) Mahindra Reva Electric Vehicles (P) LTD Vs. C.C.E, C. S.T., Bangalore-l Vs. 2017 (3) G.S.T.L. 75 (Tri.-Bang). 3. Shri. J.Nagori, Ld. Additional Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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