9911796707
TMI Blog2015 (9) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ent services are post clearance of the final products from factory and the ownership of the goods still vested in the assessee's hand; that the place of removal cannot be port where the services are received - Held that:- larger bench in the case of Honest Biobet Pvt. Ltd. (2014 (11) TMI 579 - CESTAT AHMEDABAD) has held that load port is to be considered (as place of removal) under sec. 4(3)(c)(ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16,254/- 2. E/962/10 Belapur/Dn/II/Range II/311/08-09/AC dtd. 01.05.2009 -do- Mar., 2008 Catering & Shipping 15,502/- 3. E/963/10 Belapur/Dn/II/ Range II/333/08-09/AC dtd. 08.05.2009 -do- Sep., 2008 Catering, Travel a Car, 21,557/- 4. E/964/10 Belapur/Dn/II/ Range II/R-1179/08-09/AC dtd. 25.07.2008 YDB/125 to 134/Bel/2010 Dated 26.2.2010 Apr., 2006 to Dec.,2006 Catering, Rent- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.) 1. E/916/10 Belapur/Dn/II/Range II/r-310/08-09/AC dtd. 01.05.2009 -do- Apr., 2008 Clearing & forwarding Agent 11.059/- 2. E/917/10 Belapur/Dn/II/Range II/R-334/08-09/AC dtd. 08.05.2009 -do- Oct., 2008 Clearing & forwarding Agent 24,783/- 3. E/918/10 Belapur/Dn/II/ Range II/R-335/08-09/AC dtd. 08.05.2009 -do- Nov., 2008 Clearing & forwarding Agent 3,096/- 4. E/919/10 Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 26.02.2010, vide which the first appellate authority has rejected and allowed the refund claims of the service tax paid on various services which are utilized for manufacturing of the final products, which were exported and the CENVAT Credit could not be utilized. 4. It is not in dispute that the appellant assessee is manufacturer of the final products and they are 100% EOU. 5. I find that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Honest Biobet Pvt. Ltd. (2014(310) ELT 546) has held that load port is to be considered (as place of removal) under sec. 4(3)(c)(iii) of the Central Excise Act, 1944; accordingly it has to be held that any services received by an assessee at the port for export of goods has to be held as eligible for Cenvat credit under the provision of Cenvat Credit Rules, 2004. 8. In view of authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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