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TMI Blog2017 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The issue in these three appeals being common, by the same assessee, they are taken up together for disposal for the sake of convenience. The details of demand and period are as follows: Appeal No. Period Involved Demand of CENVAT credit E/85093/13 01.09.2010 to 28.02.2011 Rs. 4,41,814/- under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11A(1) of Central Excise Act, 1944 E/87282/13 01.03.2011 to 30.11.2011 Rs. 4,44,470/- under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11A(1) of Central Excise Act, 1944 E/87283/13 01.12.2011 to 30.06.2012 Rs. 3,19,870/- under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11A(1) of Central Excise Act, 1944 3. The brief facts as per the show-cause notice are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands confirmed along with equal amount of penalty under section 11AC of the Act. 4. Being aggrieved the appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned orders, was pleased to reject the appeal, observing that the appellants are not eligible CENVAT credit on CHA service, freight and forwarding service, i.e., on outward transportation etc. 5. Being aggrieved the appellant is before this Tribunal. The learned Counsel for the appellant have taken me through the documents of export. She demonstrated from the copy of commercial invoice, wherein the amount billed to the buyer of the goods in the foreign country, in addition to the cost of the goods also includes freight charged less insurance on the goods u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the provisions of law and the rulings of this Tribunal in higher courts. Moreover, I find that similar issue had arisen in the case of the appellant for the earlier periods and this Tribunal vide final Order No.A/88144/17/SMB dated 28th June, 2017 in Appeal No.E/1575/11, have held in favour of the appellant observing that credit on output transport is valid in respect of export goods for delivery at the port. On perusal of the export documents it is clear that the appellant is obligated to deliver the export goods upto the place of foreign buyer, therefore, in India, the place of removal is the port of export. Accordingly, I allow these appeals and set aside the impugned orders. The appellant shall be entitled consequential benefits in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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