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TMI Blog2016 (5) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/6/2015-CX dated 28.2.2015 - Held that:- so far as the services received up to the Port clearance, which is the place of removal for the purpose of manufacturer-exporter as per CBE&C Circular, the credit of Service Tax cannot be denied. However, in respect of services availed at the destination, which is not only beyond the place of removal but also outside India, the same is not admissible. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/1232/11 - Final Order No. A/86727/2016-WZB/SMB - Dated:- 22-3-2016 - Raju, Member (T) For the Petitioner : Shri P V Patankar, Adv For the Respondent : Shri N N Prabhudesai, Supdt (AR) ORDER Per Raju The appellants, M/s Khanna Industrial Pipes Pvt. Ltd. are in appeal against confirmation of demand for recovery of Service Tax credit taken on Business Support S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (284) ELT 536 (Tri-Mum). 4. I have gone through the rival submissions. I find that the CBE C, vide aforesaid Circular, has clarified that in case of manufacture-exporter the place of removal for the purpose of export would be the Port/ICD/CFS. In the instant case, the appellant is a manufacturer-exporter and has availed credit in respect of services received upto the Port of clearance and bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the above, the demand for recovery of credit in respect of Terminal Handling Charges and Documentation charges is dropped. Rest of the demand in respect of Destination Terminal Handling Charges, Destination Documentation Charges Destination Haulage and Shutout charges is confirmed. The penalty is also revised accordingly to the amount equal to the demand confirmed. Appeal is accordingly part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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