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TMI Blog2015 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, DR For the Respondent : None ORDER Per R K Singh Revenue has filed appeal against Order-in-Appeal dated 18.02.2009 which set aside with consequential relief the Order-in-Original dated 25.08.2008 in terms of which the input service credit of Rs. 54,06,266/- was disallowed and ordered to be recovered along with interest and penalties. The impugned credit was taken by the respondent on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods from the factory and therefore availment of CHA service was a post-manufacturing/clearance activity, (ii) the sale of final product for export was completed at the factory gate and therefore the factory gate was place of removal. It referred to the judgement of CESTAT in the case of Ultra Tech Cement Vs. CCE [2007 (6) STR 364 (T)] in its support. 3. None appeared on behalf of the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods on the ship at the port of shipment. Section 4 of the Central Excise Act, 1944 inter alia states that the place of removal is "any other place from where the excisable goods are to be sold after the clearance from the factory". Thus, the place of removal is in case of export goods in the port of shipment. The CHA services are utilised by the respondent before the goods were loaded ont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of export of final products and exporters could not do business without them and hence service tax paid on these services availed till goods reached port was admissible and that the input service cannot be given restrictive meaning in view of "means.... and includes" used in definition in Rule 2(l) of Cenvat Credit Rules, 2004. 4. In the light of the foregoing analysis, we find no merit in Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X
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