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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 ..... 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 onto the ship. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith consequential relief the Order-in-Original dated 25.08.2008 in terms of which the input service credit of ₹ 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 CHA services used by them for export of their goods. The primary adjudicating authority held that such service was not eligible for CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport 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 respondent and therefore we proceed to decide the case on merits and after considering the contentions of Revenue. The definition of input service is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 onto the ship. The decision of Ultra Tech Cement (supra) cited by Revenue only states that prima facie there for services beyond the st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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