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TMI Blog2011 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... stomers door steps. As such by taking note of the Board s Circular No.97/6/2007-ST dated 23.08.07 extending the place of removal from factory gate to export area and by holding that such circulars are binding on the departmental officers - the services of goods transport agency availed for outward freight paid by the manufacturer upto the steps of door steps are admissible as input services. - Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, Central Excise, denying the benefit on all the services and confirming the demand along with confirmation of interest and imposition of penalty of Rs.4,000/-. 3. On an appeal against the above order Commissioner (Appeals) allowed the benefit of modvat credit in respect of canteen services and air ticket services. However she denied the benefit of cenvat credit of service tax paid on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cements Ltd. Vs. UOI reported in 2009 (14) STR 3 (P H) laying down that credit in respect of various services availed by an assessee is admissible if ownership of goods remain with seller till delivery at customers door steps. As such by taking note of the Board s Circular No.97/6/2007-ST dated 23.08.07 extending the place of removal from factory gate to export area and by holding that such circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Hon ble High Court in that case was as regards tattoo is being an input or not so as to avail modvat credit. The Commissioner (Appeals), was obviously not right in placing the reliance on the said decision of the Hon ble High Court, which dealt with an altogether different issue. The issue in the present case is availability of modvat credit in respect of the CHA services availed at the por ..... X X X X Extracts X X X X X X X X Extracts X X X X
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