9911796707
TMI Blog2014 (11) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... cations are arising out of a common order passed by Commissioner (Appeals) and therefore they are taken up together for disposal. 2. The issue involved in this case is denial of cenvat credit of service tax paid on inputs services viz. Courier Service used for export of goods. The adjudicating authority denied the credit which was upheld by the Commissioner (Appeals). 3. The learned advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata Coffee Ltd. - 2012-TIOL-209-CESTAT-MAD (iii) Amalgamations Repco Ltd. Vs CCE Chennai - 2013 (31) STR 370 (Tri.-Chennai) 3. On the other hand, Ld.A.R submits that as per Rule 2(l) of CCR 2004, any input credit or input service would be integral to the manufacture of final products whereas in the present case, related to transportation of export goods and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n CHA, Courier services and C&F service. It is seen that the Tribunal in the case of Nirma Ltd. (supra) rejected appeal filed by the assessee on this issue. However, the Tribunal in the case of Plus Paper Foodpac Ltd. (supra) held that CHA service, C&F service, shipping and courier service are eligible input services. The Tribunal in the case of Pokarna Ltd. (supra) has examined the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods was examined by the division bench in the above case, with reference to the definition of 'place of removal' under Section 4(3) of the Central Excise Act as also to Section 5 of the Central Sales Tax Act. On a harmonious construction of the provisions, it was held that, in respect of the excisable goods cleared from factory for export and subsequently shipped from the port, the port of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
