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TMI Blog2019 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... e early hearing is granted. 3. We observe that the issue in appeal lies in a narrow compass and accordingly, the appeal itself is taken up for hearing with the consent of both sides. 4. Brief facts of the case are that M/s. Electrosteel Casting Limited, the Appellant, is engaged in the manufacture and export of Ductile Iron pipes and fittings classifiable under Chapter 73 of the CETA. The appellant operates under the CENVAT Credit Scheme and had availed Cenvat Credit of service tax on inter alia 3 services, viz. Customs House Agent (CHA), Port Services and Steamer Agent Services at the Port of shipment for export of its finished goods on F.O.B. basis. Proceedings were initiated against the Appellant vide Show-cause Notice dated 25/01/2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coca Cola India Pvt. Ltd. Vs. Commr. of Central Excise, Pune-III [2009 (15) S.T.R. 657 (Bom.)] iii) Kenrametal India Ltd. Vs. Commr. of C. Ex., LTU, Bangalore [2016 (46) S.T.R. 57 (Tri.-Bang.) iv) Ballarpur Industries Ltd. Vs. Commr. of C. Ex., Pune-III [2014 (36) S.T.R. 1122 (Tri.-Mumbari) v) Adani Port & Special Economic Zone ltd. Vs. C.S.T., Ahmedabad [2016 (42) S.T.R. 1010 (Tri.-Ahmd.) vi) Lamtuf Plastics Ltd. Vs. Commr. of Central Excise, Customs & Service Tax, Hyderabad-II [2016 (46) S.T.R. 388 (Tri.-Bang.) vii) Hema Engineering Industries Ltd. Vs. Commr. of C. Ex., Delhi-III [2016 (46) S.T.R. 439 (Tri.-Del.). viii) Monarch Catalyst Pvt. Ltd. Vs. Commr. of C.E., Thane-I [2016 (41) S.T.R. 904 (Tri.-Mumbai). ix) CBEC Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And includes services used in relation to modernization, renovation or repairs of a factor, premises of provider of output service or an office relating to such factory of premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal.]" 10. There is no dispute about the fact that the goods have been exported. In such cases the place of removal is the port where the export of goods is loaded on to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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