TMI Blog2016 (2) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of CENVAT Credit taken in respect of CHA services utilized for export of goods cannot be sustained. - Appeal No. E/481/11 - Final Order No. A/85228/2016-WZB/SMB - Dated:- 6-1-2016 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Manoj Chauhan, C.A. For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER PER: RAJU The appellant, M/s Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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