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TMI Blog2013 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... DER In this appeal filed by the assessee, the short question to be considered is whether 'rent-a-cab' service used by them as conveyance for their employees and 'clearing & forwarding' service used for transportation of goods from factory to the port for export during the period of dispute (June, 2005 to June, 2008) are covered by the definition of 'input service' under Rule 2(l) of the Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the work force comes on time at the work place, the employers have taken this measure which has a direct bearing on the manufacturing activity. At any rate it is an activity relating to business." 3. Following the above decision of the Hon'ble High Court, I hold that the appellant is entitled to Cenvat credit on rent-a-cab service used for conveyance of their employees to and from facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No. 97/8/2007-S.T., dated 23-8-2007 were fulfilled and, therefore, it cannot be said that the claim of the goods upto the place and time of export has been established. In this manner, it is contended that the port cannot be recognized as "place of removal". 5. In his rejoinder, the learned counsel submits that, though it had been categorically pleaded before the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods rested with them only till the goods were cleared from the customs frontiers. Without even an attempt to consider the merits of this plea, the adjudicating authority proceeded to hold that the factory gate was the "place of removal" of the goods and, therefore, any service availed for outward transportation of the goods would not qualify to be input service. This view was upheld by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through Bill of Lading, which is issued at the port of export after loading of the goods on board the ship. Therefore, the Commissioner (Appeals) relying on the Board's instructions extracted above cannot be held unreasonable. 7. In view of the Tribunal's decision, the view taken by the lower authorities against the party in relation to C & F service cannot be sustained. 8. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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