9911796707
TMI Blog2014 (3) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... for escort of containers from factory to the port of export during the period September 2004 to December 2008. The lower authorities took a view that outward transportation of goods from factory to port cannot be considered as input service used in on in relation to the manufacture of finished goods and the security services which were availed for escort of containers would definitely not fall under the category of input service. On issuance of Show Cause Notice and receipt of reply, the adjudicating authority, following the due process of law, confirmed the demand raised along with interest and imposed penalty. Aggrieved by such an order, the respondent preferred an appeal before the first appellate authority, who set aside the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be input services. 4. Ld. Counsel appearing on behalf of the respondent, would submit that there are various decisions of the Tribunal which allows the admissibility of CENVAT Credit of security services utilized by the assessee, some of which are listed below. i) 2009 (16) STR 704 (Tri-Bang) CCE Visakhapatnam Vs. Hindustan Zinc Ltd ii) 2009 (16) STR 588 (Tri-Ahmd) GHCL Ltd Vs. CCE Bhavnagar iii) 2009 (16) STR 89 (Tri-Ahmd) GHCL Ltd Vs. CCE Bhavnagar iv) 2009 (15) STR 433 (Tri-Ahmd) Givaudan Flavours (India) Pvt.Ltd. Vs CCE Daman v) 2010 (017) STR 0146 (Tri-Bang) ITC Ltd Vs CCE Hyderabad 5. It is also his submission that the Hon'ble High Court of Mumbai in the case of Coca Cola (India) Pvt.Ltd. 2009 (242) ELT 168, has specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. I also strong force in the contentions raised by the ld. Counsel that in respect of export goods, the place of removal is considered as port and if that be so, any expenses or tax till the goods reach the place of export, the benefit of CENVAT Credit has to be extended to the respondent.
9. In the factual matrix, wherein the services are engaged for the safe movement of the export cargo upto the port is undisputed, in my view, the respondent has made out a case for availment of credit of such Service Tax paid on the security services.
10. Accordingly, I find that the impugned order is correct, legal and does not suffer from any infirmity.
11. Revenue's appeal is rejected.
(Pronounced in Court on) X X X X Extracts X X X X X X X X Extracts X X X X
|
