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TMI Blog2016 (8) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER Per: S.S. GARG The present appeal is directed against the order of the Commissioner (Appeals) dated 02.04.2012 thereby the Commissioner has denied the cenvat credit on CHA services used for export of goods by upholding the Order-in-Original. Briefly the facts of the present case are that the appellants are manufacturer of Machine Tool Accessories, tips and Inserts falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to the availability of cenvat credit of service tax paid on the services rendered by the CHA for export of final products. The learned counsel further submitted that this issue has been decided in favour of the appellant by various decisions of the Tribunal and he placed reliance on the following decisions: (i) Adani Pharmachem Pvt. Ltd. 2008 (12) S.T.R. 593 (Tri.-Ahmd.) and the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been clarified as under: "6. In the case of clearance of goods for export by manufacturer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risk related thereto remains with the appellant up to the loading of the goods on the ship at the port of shipment. Further 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 in case of export of goods is port of shipment. CHA servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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