9911796707
TMI Blog2015 (1) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... es for filling and packing of plastic laminated tube, Multilayered Plastic flexible laminated collapsible tube making machine etc. and availed CENVAT Credit with respect to duty paid on inputs and capital goods received in the factory. During EA-2000 Audit for the period April, 2005 to Dec., 2007, it was found the appellant had availed and utilized CENVAT Credit of Service Tax paid on 'Business Support Services' provided by the Customs House Agents, Octroi Agents and Freight Forwarders with respect to export of final products and other materials though Airport/Port. CENVAT Credit was availed with respect to services received by the appellant for export of goods and other materials on expenses like truck clearance charges paid to Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal amount was imposed under Rule 25 of Central Excise Rules, 2004. 2.1 Being aggrieved, the appellant preferred an appeal before the Commissioner (Appeals), who was pleased to recording finding that from a plain reading of the definition under Section 4 (3) (c) of the Act, place of removal does not take in its ambit "the port of export as place of removal in the case of export clearance". It was further observed that since the definition of input service prevailing during the relevant period covered input service used from the place of removal, the CENVAT Credit on such services will be admissible to the appellant subject to the condition that such expenses form the integral part of the cost of the finished goods. Further, reference wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant urges that the issue is no more res integra and the issue has been decided in favour of the assessee by this Tribunal in Commissioner of Central Excise vs. Adani Pharmachem Pvt. Ltd. - 2008 (232) ELT 804 (Tri-Ahmd), wherein on the question of eligibility of Service Tax paid on CHA services rendered in the port to the exporter when the export has been made on FOB basis, in view of the fact that the place of removal is considered the port where the goods are put on board the ship or aircraft, as the case may be, this Tribunal observed that there is no dispute that the goods have been sold on FOB basis/CIF basis. There is also no dispute that Service Tax have been paid for the services rendered and after referring to para 8.2 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tep, have found that credit availed on such services is admissible, for ownership of the goods remained with the seller till delivery at customer's door step, transit insurance borne by the assessee and property in goods not transferred to buyer till delivery and freight charges forming part of value of excisable goods and borne by the assessee on FOR destination basis, CENVAT Credit is allowable and also held that CBEC&C's Circular is binding on the Revenue. He further relies on the ruling of the Tribunal in the case of Adani Phrmachem Pvt. Ltd. (supra), I hold that the Commissioner (Appeals) has erred in the facts and circumstances of the case, that the place of removal is not port, but the factory gate. I hold that in the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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