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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 ..... 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 services are utilized by the appellant before the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8209 and 8466 of Central Excise Tariff Act 1985 and they have availed the service of CHA for the clearance of export goods at the port during the period from September 2005 to March 2010. The credit of service tax paid on the said services has been utilized towards payment of central excise duty on final products. A show-cause notice was issued seeking recovery of cenvat credit irregularly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the case of Rolex Rings P. Ltd. [2008 (230) E.L.T. 569 (Tri.-Ahmd.)] (ii) Piramal Healthcare Ltd. Vs. CCE, Thane-l [2016 (41) S.T.R. 900 (Tri.-Mum.)] (iii) CCE, Raipur Vs. Bhilai Engineering Corporation Ltd. [2016 (41) S.T.R. 774 (Tri.-Del.)] 4. On the other hand the learned AR relied upon the following judgments: (i) Excel Crop Care Limited Vs. CCE, Ahmedabad [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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, eligibility to CENVAT credit shall be determined accordingly. Further judgments relied upon by the learned counsel for the appellant, I find that the issue is squarely covered in favour of the appellant. Both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services. Therefore keeping in view the circular of the Board and the judgments cited at bar by the learned counsel for the appellant, I am of the view that the impugned order is not sustainable and the same is set aside by allowing the appeal of the appellant with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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