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TMI Blog2014 (6) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... n this regard, can be made to the Tribunal decision in the case of CCE V/s. Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD]. It stands held that as ‘Port’ is place of removal for export cargo for the reasons that ‘sale’ takes place only when the bill of lading is issued by the shipping company, which is issued only after the goods are loaded into the ships, the port area becomes the place of removal. Regarding contention of the department that appellant should have claimed refund of service tax instead of availing the Cenvat credit - Held that:- two option having been extended to the assessee, it is his choice to avail any one such option. It is not the revenue's case that the notification in question, which permits refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax paid on various services. 2. The dispute in the present appeal relates to the Cenvat credit availed by the appellant of service tax paid on Shipping Services, Documentation charges and Terminating Handling charges etc. used in respect of export. The lower authorities have denied the credit on two grounds. First that the said services cannot be held to be admissible cenvatable input services and secondly on the ground that instead of claiming the Cenvat credit, the appellant should have claimed the refund of the service tax paid on the said services in terms of Notification No. 41/2007-ST dated 06.10.2007 and subsequent Notification No. 17/2009-ST dated 07.07.2009. 3. As regards the first objection, I find that the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... schemes, when benefits are available under two different schemes. 5. In fact, I find that Commissioner (Appeals) in the assessee own case, for a different period has held in favour of the assessee vide his order dated 30.08.2011. It stands observed by the appellant authority that Cenvat credit was available to them and they cannot be pressurized to claim the refund in terms of notification No. 41/2007. He has also observed that the entire issue is revenue neutral inasmuch as if the appellant had not availed the credit, they were entitled to refund. Revenue has not shown me whether the said order stand appealled against by them. 6. For the reasons recorded above, I set aside the impugned order and allow the appeal with consequential r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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