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TMI Blog2017 (5) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... aid was taken had been rendered to the respondent. It would also be natural for any assessee to take the credit of any tax that has already been paid in connection with their business activities. To the extent that this credit has been taken on services that are not ineligible for inclusion as ‘input services’, the availment of credit cannot be objected to. Appeal dismissed - decided against Revenue. - E/224/2011 - A/87038/17/SMB - Dated:- 24-4-2017 - Shri C J Mathew, Member (Technical) Shri N N Prabhudesai, Superintendent (AR) for the appellant Shri C Nand Gopal, Advocate for the respondent ORDER The issue in dispute in this appeal of Revenue against order-in-appeal no.YDB/773/RGD/2010 dated 9th November 2010 of Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the loading of domestic taxes on the price of goods that are exported would render them uncompetitive in the international marketplace; it is, therefore, the stated policy of the government to provide ways and means of ensuring that the exporter does not suffer that detriment. Normally, various instruments such as drawback, rebate, exemptions and refunds facilitate this consummation. 3. It has been suggested in the order of the original authority that the Central Government does provide a refund mechanism for specific services that are utilised for export and which, impliedly, would lead to the inevitable conclusion that the excluded services are not such as requiring special treatment as conceived by Central Government. This proposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods that are not intended for clearance from the factory for domestic consumption. The goods that are to be exported would not come within the ambit of Central Excise Act, 1944 from the commencement of its production and, hence, would not be subject to the limitation of place of removal. There can be no two arguments that duties of excise are levied on the act of manufacture and that place of removal has been inserted in the taxing statute merely to define the point at which the duty is to be collected; its significance and the sanctity cannot be stretched beyond that objective. And as no duty is leviable on export goods, place of removal cannot, and should not, be used in the context of any activity of export. As contended by the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition would merit consideration. The distinction that Revenue seeks to place on each of these decisions may not suffice to sustain the appeal. The decisions cited on behalf of the respondent would make it abundantly clear that all these services, wherever subject to tax, used in exports should be facilitated to derive the exemption from tax through any of the mechanisms to the extent that these mechanisms do not bar the refund of tax liability already met by the export. The Hon ble High Court of Gujarat in Commissioner v. Dynamic Industries Ltd [2014 (307) ELT 15 (Guj)] , after considering all issues and aspects, held that 10. Reverting to the facts in light of the law discussed here in above, as noted here in above, the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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