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TMI Blog2015 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT) that point of export is the place of removal in case of exported goods. Reliance placed by the Learned (AR) in the case of M/s Market Systems vs. CCE and ST, Vadodara-II (2014 (6) TMI 33 - CESTAT AHMEDABAD) is not of any help to the Revenue as the same was passed by this bench when the benefit of law laid down by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on the following two counts:- (i) That appellant is not entitled to debit duty of ₹ 2,74,629/- of GTA Service from the Cenvat Credit Account. (ii) That Cenvat Credit of ₹ 3,56,608/- has been disallowed to the appellant on the ground that Cenvat Credit of freight services availed from the factory to the port of export is not admissible. 2.1 With respect to point ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case records. The two issues involved in this appeal are admissibility Cenvat Credit on freight services availed by the appellant from the factory gate to the port of export and debiting of service tax of GTA services under reverse charge mechanism, from the Cenvat Credit maintained by the appellant. On the issue of payment of GTA services from the Credit accounts, Hon'ble Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of paying such duty. In view of the decisions of Punjab and Haryana High Court and Delhi High Court noted above, we do not find any error in the view of the Tribunal. Tax Appeal is, therefore, dismissed. 4.1. Regarding the issue of admissibility of Cenvat Credit it has been held by Gujarat High Court in the case of Commissioner vs. Dynamic Industries Limited (Supra) that point of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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