TMI Blog2021 (4) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... The Cenvat credit availed on clearing and forwarding agent s service is admissible to the Appellant and consequently the refund of accumulated credit Cenvat credit on this service on export of the finished goods is also admissible to the Appellant - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 86440 of 2015 & 86441 of 2015 - A/86339-86340/2021 - Dated:- 8-4-2021 - HON B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat Credit Rules, 2004, accordingly, the cash refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 on Export of the finished being inadmissible and show cause notice were not issued for recovery of the same. On adjudication, the credit availed on various input services are held to be admissible but credit was denied on the input services, namely, clearing and forwarding agent ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2008 and ₹ 3526/- for the period of December 2008. He has submitted that in their onw this Tribunal for the earlier period allowed to avail cash refund of Cenvat credit on clearing and forwarding agent services vide Order No. A/1546-1562/2015. Therefore, the credit availed on clearing forward agent service in the present Appeals be allowed to them. 4. Learned AR for Revenue reiterated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the final products from factory and the ownership of the goods still vested in the assessee s hand; that the place of removal cannot be port where the services are received. I find that this argument of the revenue will not carry the case any further, as the larger bench of the Tribunal in the case of Honest Biobet Pvt. Ltd [2014 (310) ELT 526] has held that load port is to be considered (a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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