TMI Blog2019 (7) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... GTA Service, it includes only transportation of goods by road. A fresh ground raised in the show-cause notice is put forward by Commissioner (Appeals) to deny the credit. Again, Commissioner (Appeals), who is a fact finding authority in case of doubt ought to have called for the report from the Range Superintendent. Instead, the matter is again remanded for another round of litigation. The department cannot deny credit on assumptions and presumptions. The appellants have pleaded in the reply to show-cause notice itself that they have availed credit only from the factory upto the airport. There is nothing brought out by the department to discredit this contention made by the appellants. Courier services - HELD THAT:- The Courier Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the credit and set aside the demand in respect of the GTA Services [Outward] as well as Courier Services [Outward]. Against this, the department filed appeal before Commissioner (Appeals), who vide order impugned herein held that the place of removal is the factory gate and that appellants are not eligible for the credit after 01.03.2008. After setting aside the demand of credit prior to 0103.2008, the matter was again remanded to the adjudicating authority. Aggrieved by such order, the appellants are now before the Tribunal. 2. The learned counsel Ms. S. Sridevi appeared on behalf of the appellant. She adverted to the different purchase orders issued by the buyers of the goods client and submitted that the understan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cx., dated 28.02.2015, the Board has clarified that in case of export of goods, the transfer of property could be said to have taken place at the port where the shipping bills are filed by manufacturer-exporter. Where the goods are further carried to the destination, the appellant is eligible for the credit on the freight charges paid for transportation from the factory upto the Airport. She relied upon the decision in the case of M/s. Mahindra Reva Electric Vehicles (P) Ltd., Vs CCE ST, Bangalore-I reported in 2017 (3) G.S.T.L. 75 (Tri.) to argue that the outward freight upto the port of export was eligible on GTA Services. M/s. Premier Conveyors P. Ltd., Vs Commissioner of Central Excise, Thane-I was also relied by learned counsel. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges are ₹ 3,800/- whereas, as per annexure to the show-cause notice for the period Apr. 09 to Mar. 10 itself, the service tax liability for GTA Services comes to ₹ 46,168/-. The quantity of chemicals exporter by the appellants as seen from the purchase orders, bill of entries is very meager quantities. It cannot by any stretch of imagination be contended that the appellant had incurred such high amount for GTA Services for transportation of such meager quantities of goods utp to the port. She argued that this would indicate that the appellant has included the Air freight charges also in GTA Services for availing the credit, and the Commissioner (Appeals) has rightly remanded the matter to verify the same. 3.1 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igures in the show-cause notice to argue that such high amount of service tax cannot be co-related with the meager quantities of goods/chemicals transported by the appellant. That, therefore, the said GTA Services must have included the freight charges for transport of the chemicals to foreign destinations. 5.2 I have given my anxious consideration to these rival contentions. On perusal of the show-cause notice, I do not find any allegation that the appellant has included the Air freight charges also for availing the credit on GTA Services. In fact, the show-cause notice has been issued proposing to disallow the credit on GTA Services and Courier charges alleging that these are not input services as per the definition. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit on related input services has to determined. 5. Clearance of goods for exports from a factory can be of two types. The goods may be exported by the manufacturer directly to his foreign buyer or the goods may be cleared from the factory for export by a merchant exporter. 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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