2010 (1) TMI 1188

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..... ORDER The impugned order affirmed denial of refund of Rs. 62,407/- (Rupees Sixty two thousand four hundred and seven only) paid by the appellants on CHA Services during the period October, 2007 to December, 2007. The Commissioner held that the services involved were utilized after the goods reached the port area and that the services were not used directly or indirectly in relation to the manufac .....

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..... ctured goods. 3. I have carefully considered the facts of the case and the rival submissions. As per the clarification issued by the CBEC vide Circular No. 91/8/2007, dated 23-8-2007, "place of removal" appearing in the Cenvat Credit Rules covers the place at which the ownership of finished goods are transferred. In the instant case, the export goods are sold on FOB basis. The said service i .....

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..... of a decision of the Larger Bench of the Tribunal in CCE, Mumbai v. GTC Industries Ltd. reported in 2008 (12) S.T.R. 468 (Tribunal.-LB). Following these decisions of the Tribunal, I hold that the appellants are entitled to refund of service tax paid on CHA services used as input in the export of final products. The appeal is allowed. (Pronounced & dictated in open Court)
Case laws, Decisions .....

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