2015 (10) TMI 1967

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..... assessee and the Hon'ble Gujarat High Court has confirmed the CESTAT order passed by the Ahmedabad Bench in that case. In the case of Export of goods 'port' is the 'place of removal'. Following the decision of the Hon'ble Gujarat High Court, I allow the appeal with consequential benefits. - in spite of stay order granted by this Tribunal, the Deputy Commissioner of Central Excise & Customs, Alibag .....

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..... submitted that the credit has been denied to them in respect of services like port service, storage and warehousing service, cargo handling service, CHA service, export freight charges and outward courier charges on the ground that these services have been rendered after the 'place of removal'. He submitted that since the goods have been exported by them all the expenses have been added i .....

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..... des, I find that the services involved in the present case are already held by the Hon'ble Gujarat High Court(supra), to be eligible for CENVAT credit in respect of the goods exported by the assessee and the Hon'ble Gujarat High Court has confirmed the CESTAT order passed by the Ahmedabad Bench in that case. In the case of Export of goods 'port' is the 'place of removal'. F .....

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