9911796707
TMI Blog2017 (4) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per : Mr. Devender Singh The appellants are in appeal against the OIA No. Order-in-Appeal No. OIA- 278/BK/GGN/2011 dated 03.08.2011 passed by the Commissioner (Appeals) Customs, Gurgaon. 2. Brief facts of the case are that the appellants are manufacturer of Motor parts and are 100% EOU. They have been denied input service credit on various input services which are listed below:- (a) Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tech Cement Limited -2010 (20) STR 577 (Bom.). He also submits that in relation to manufacturer exporter, the Board itself has clarified that the place of removal would be Port/ICD/CFS, vide Circular No. 999/6/2015-CX dated 28.02.2015. He relied upon the following case laws in support of each of the input services availed by them:- S/No. Service availed Relevant case law 1 CHA Services (a) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Ahmedabad Strips Pvt. Ltd 2014 (33) STR 291 (Tri. Ahmd.) DBK Consultancy service (f) CCE & Cus, vs. Apar Inds. Ltd 2010 (20) STR 624 (Tri. Ahmd.) - Courier Service (g) Job work service covered in the definition of input service under Rule 2(I) of Cenvat Credit Rules, 2004. Ld. Counsel also prays for setting aside the mandatory penalty imposed for the reason that it is the question of interp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel elaborately discussed and in support of his contention, he relied upon various judicial pronouncements to emphasise that the input services used by them are connected with manufacture of final products. 5. I find that the position of law is fairly settled in respect of input service and the appellant has fairly succeeded to establish that they are used for manufacture and clearance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absence of any further elaboration the show cause notice is defective. Ld. Advocate explains that the activities were undertaken prior to clearance of the goods in the factory and this service is related to clearance of the final product. Considering that this service is related to clearance of the goods meant for export, I hold that benefit of credit on the same is available to the appellant. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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