TMI Blog2023 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer-exporter is no more res integra covered by the judgment of the Hon ble Himachal Pradesh High Court in COMMISSIONER OF CENTRAL EXCISE VERSUS DRISH SHOES LTD. [ 2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT ]. Also the Board accepted the principles of law settled by the Courts and Tribunal in various cases circulated in the Circular dated 28/02/2015 where it was held that 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 situatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, they filed an appeal before the learned Commissioner (Appeals) who partly allowed the refunds and partly rejected the same on limitation. Hence, the present appeals by the Revenue challenging the order of the learned Commissioner (Appeals), relating to allowing the refund of accumulated cenvat credit on outward freight up to the place of port. 3. At the outset, the learned AR for the Revenue reiterated the grounds of the appeal. He submits that the place of removal before and after the amendment of the definition of input service in relation to outward freight cannot be considered, as the place of export. Therefore, the Commissioner (Appeals) finally allowing refund under Rule 5 of Cenvat Credit Rules, 2004 on the said issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that handing over the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the factory gate or the warehouse or the depot of the manufacturer which would be the place of removal since it is here that the goods are handed over to the transporter for the purpose of transmission to the buyer. It is in this backdrop that the eligibility to cenvat 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
