2013 (6) TMI 642

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..... val' is the port of loading. Therefore, all the services upto the port of export are input services and service tax paid on such input services is eligible for cenvat credit. - Decided in favor of assessee.
M V Ravindran, J. For the Appellant : Ms Mallika Mahajan, AR For the Respondent : Shri Vinay Kansara, Adv. Per: M V Ravindran: This appeal is directed against the order in appeal No.BC/253/SURAT-II/2011, dt.23.09.11. 2. The facts of the case in brief are that during the course of internal audit it was noticed that the respondent had taken credit of service tax during the period April 2006 to August 2010 on GTA outward for export. Department took a view that the respondent is not eligible for credit of such services as the same we .....

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..... e tax paid on the outward transportation. It is also her submission that the place of removal as has been claimed by the respondent is incorrect, as place of removal is defined in the Central Excise Act is a factory gate or warehouse or depot. 5. Ld. counsel would submit that the first appellate authority has relied upon the decisions of the division bench in the case of Adani Pharma Chem Pvt. Ltd. and Rolex Rings Pvt. Ltd. by this bench and allowed the appeal. It is his submission that subsequently also this bench relying upon the same decisions in the case of Meghachem industries - 2011 (23) STR 472 (Tri. - Ahmd.) and coordinate bench in the case of Heera Overseas (P) Ltd. - 2012 (280) ELT 514 (Tri. - Bang.) has allowed the cenvat credit .....

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..... cludes services rendered for transportation upto 'place of removal', the service tax paid on ail the taxable services, to facilitate the goods to reach the place of removal, is eligible for the availment of Cenvat Credit. In fact CESTAT did not agree with the contrary view taken in case of M/s. Excel Crop Care Ltd. Vs. CCE as reported in 2007 (7) STR 451 (Tri) which was in favour of revenue on the ground that the said circular was issued by CBEC on 23.8.2007, while decision in case of M/s. Excel Crop Care Ltd (supra) was rendered on 30.04.07 and hence said decision was given without considering this circular of CBEC. Thus judgment was also relied by Tribunal in case of Adani Pharmachem Pvt. Ltd. Vs. CCE Rajkot 2009 (238) ELT 079 (Tri. - Ahm .....

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