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TMI Blog2014 (12) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of service tax paid on GTA for export goods. Therefore the service tax demanded by the revenue was admissible Cenvat credit and it is clear case of revenue neutrality. No reason for imposition of penalty on the Appellant under Section 76, hence the same is waived - However, penalty u/s 77 is upheld - Decided partly in favour of assessee. - Appeal No.ST/596/11 - - - Dated:- 6-8-2014 - Ramesh Nair, J. For the Appellant : Shri M A Nyalkalkar, Adv. For the Respondent : Shri N N Prabhu Desai, A C (AR) JUDGEMENT Per: Ramesh Nair: 1. The Appellant filed this appeal against the Order-in-Appeal No. PII/VSGRAO/71/2011 dated 26/08/2011 passed by Commissioner of Central Excise (Appeals), Pune-II wherein Ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those cases where the transportation is in respect of export goods and the Appellant was of bona fide belief that service in relation of export goods is not liable to levy of service tax. He also submits that the entire service tax along with interest was paid by the Appellant before issuance of show cause notice. The Appellant being central excise assessee avail cenvat credit on input and input services. He submits that service of transport of export goods upto port covered under the definition of input service as in the case of export the port is place of removal. In this support Ld. Counsel relied upon the the decision of the Hon'ble High Court of Gujarat in the case of CCE Vs. Inductotherm India Pvt. Ltd., - 2014 (3) TMI 92. He subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant admittedly paid the entire service tax before issuance of show cause notice. They are in any case entitled to Cenvat credit in respect of service tax on GTA being related to export of goods in the light of Hon'ble Gujarat High Court judgment in Inductotherm India P. Ltd. case cited supra. The relevant para 22 reproduced below: The question that begs the decision is as to whether cargo handling services can be said to have used in or in relation to manufacture and clearance of final product upto the place of removal, which is port. Admittedly, there is no express inclusion of cargo handling service in the definition of 'input service'. However, in light of the decision rendered in this area, such interpreta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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