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TMI Blog2016 (6) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ently taken a view in various decisions that in case of export, the place of removal stand extended to the port of export therefore the services received and used in respect of export is not beyond the place of removal. The Board Circular No. 996/6/2015-CX dt. 28.2.2015 also clarified that in case of export the place of removal is the port of export, therefore all the services received and used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. US/202 to 204/RGD/2011 dt. 17.8.2011 passed by the Commissioner of Central Excise (Appeals) Mumbai-II, whereby Ld. Commissioner (Appeals) upholding the Order-in-Original Nos. AC/ABG/12-23/10-11 dt. 30.8.2010, AC/ABG/12-24/10-11 dt.30.8.2010 and AC/ABG/RC/2005/10-11 dt. 14.10.2010, rejected the appeals filed by the appellant. 2. The issue involved in the present case is that the appellant cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of goods. It is a settled position that in case of export, the place of removal is upto the port and not upto the factory therefore they are entitled for the Cenvat Credit on these services. He placed reliance in their own case M/s. Neelikon Food Dyes Chemicals Ltd. Vs. Commissioner of Central Excise, Mumbai Zone-II 2015-TIOL-1918-CESTAT-MUM. He also submits that the Board Circular No. 996/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decisions that in case of export, the place of removal stand extended to the port of export therefore the services received and used in respect of export is not beyond the place of removal. The Board Circular No. 996/6/2015-CX dt. 28.2.2015 also clarified that in case of export the place of removal is the port of export, therefore all the services received and used in relation to export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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