2014 (2) TMI 41

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e would be eligible for cenvat credit of the services availed after the removal of the goods from the factory till their export from the port of export - the GTA services and freight forwarding services have been availed in respect of the transportation of the goods from the factory gate to the port of export, the services of Customs House Agent has been availed for clearance of the goods at the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es of the Customs House Agent, freight forwarder and GTA to the tune of Rs.2,39,875/-. While the services of Customs House Agent was used in connection with clearance of the export goods at the port of export, the services of freight forwarder was availed for arranging the transportation of the goods from the factory to the port of export and the GTA service was availed for transportation of the g .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as to be treated as place of removal and hence, the respondent would be eligible for cenvat credit of the services in question. Against this order of the Commissioner (Appeals), this appeal has been filed by the Revenue. 3. Heard both the sides. 4. Shri R.K. Mathur, Ld. Departmental Representative assailed the impugned order by reiterating the grounds of appeal in the Revenues appeal. He emph .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... reported in 2011 (22) STR 396 (Tribunal-Chennai), Meghachem Industries reported in 2011 (23) STR 472 (Tribunal-Ahmd.), MTR Foods Ltd. reported in 2011 (22) STR 342 (Tribunal-Bang.) and Modern Petrofils Vs. CCE, Vadodara reported in 2010 (18) STR 625 (Tribunal-Ahmd.) has held that in case of the goods cleared for export, it is the port of export which is the place of removal and the assessee would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s have been availed in respect of the transportation of the goods from the factory gate to the port of export, the services of Customs House Agent has been availed for clearance of the goods at the port. It is also not in dispute that the export has been made on FOB/CIF basis. The Tribunal in a series of judgement s, as cited by the ld. Counsel for the respondent, has held that when the goods clea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X