2013 (9) TMI 846

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..... uring - appellant was entitled to avail input service credit on the services – Following JSW Steel Ltd. vs. CCE Thane I [2012 (12) TMI 141 - CESTAT, MUMBAI] - For material handling and terminal handling etc. place of removal was the port of export. Waiver of Pre-deposit – Interest and Penalty u/s 15(2) - The assesse had able to make out a case for 100% waiver of pre-deposit of all the dues adju .....

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..... ocumentation Charges, Destination Terminal Handling Charges, Destination Documentation Charges, Destination Haulage and Shutout charges and Ground Rent availed at the port. The department denied CENVAT credit on the ground that these services do not qualify as input services under Rule 2(1) of CENVAT Credit Rules, 2004, since these services are performed after the place of removal. 4. The conten .....

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..... 5. Undisputedly the period, baring one month, the entire period is prior to the amendment carried out in the definition of input services. Till that time the expression used in the definition was from the place or removal. In the case of JSW Steel Ltd. vs. CCE Thane I - 2012 (28) STR 557 (Tri, Mumbai) this Tribunal held that for material handling and terminal handling etc. place of removal is the .....

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