TMI Blog2018 (11) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of services, therefore, does not fall under the ambit of input service - credit not allowed - appeal dismissed - decided against appellant. - Appeal No. E/10348/2018-SM - A/12238/2018 - Dated:- 23-10-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri. Dhaval Shah (Advocate) For Respondent: Shri. L. Patra (AR) ORDER Per: Ramesh Nair The issue involved in the present case is that the whether the appellant is entitled for Cenvat Credit in respect of supply of tangible goods service used for export of goods. The appellant have taken ISO Tank Container an rental basis from M/s Combipass Sas, Fance. The appellant have paid service tax under reverse charge mechanism. The ISO Tank Container was bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.Mumbai) BS B Safety Systems India Ltd Vs. CCE., Chennai-lV 2017 (52) STR 174 (Tri.Chennai) Newlight Hotesl Resorts Ltd Vs. CCE ST., Vadodara 2016 (44) STR 258 (Tri.-Ahmd.) 3. Sh. L. Patra Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perusal of the records, I find that the Ld. Commissioner (Appeals) has analysed the definition of input service and come to the conclusion that since this service is used for removal of goods beyond the place of removal then credit is not admissible. The relevant findings of the impugned order reproduced below: I have gone through the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct beyond the place of removal, it is also not covered in the above clause 2. Therefore, the service of supply of tangible goods in the present case is not covered in any of the above 3 category of services, therefore, does not fall under the ambit of input service. The judgments relied upon by the Ld. Counsel involved different facts then in the present case, Ld. Counsel heavily relied upon the decision in the case of Dynamic Industries Ltd. (Supra) of Hon ble Gujarat high Court. On reading of this said judgment, I find that services involved are of Customs House Agent, Shipping Agent and Container Service which are received within the country. In the present case, services used out of the country which is beyond the place of remova ..... X X X X Extracts X X X X X X X X Extracts X X X X
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