2017 (1) TMI 143

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..... case of export the port of export is treated as place of removal. The CHA service is provided upto the port of export, hence the CHA service is admissible as input service - in Board Circular dt. 28.2.2015, it is clarified that the port of export is place of removal, therefore the Cenvat credit is admissible on the CHA service - credit allowed - appeal allowed - decided in favor of appellant. - E .....

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..... the appellant during the course of export of the goods upto the port of export. Therefore the services were used prior to the removal of goods before the place of removal. In this regard he relied upon Board s Circular No. 267/13/2015-CX.8 dt. 28.2.2015. He also relied upon this Tribunal judgment in the case of Ispat Industries Ltd. Vs. Commissioner of Central Excise, Nagpur 2015 (40) STR 693 ( .....

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..... s circular wherein the issue has been clarified in para 6 of Board Circular dt. 28.2.2015. 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 ex .....

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