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TMI Blog2017 (9) TMI 1252X X X X Extracts X X X X X X X X Extracts X X X X ..... it for Cargo Handling Services used for clearance of final product from the port for export. Even though, the Hon’ble High Court has held that in the Cargo Handling service, the same ratio will be applicable to calculate free service which are in dispute before us since, all of them have been rendered in the port for export of goods. Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 569, 671 & 397/2012 - Order No. F/O 77419-421/2017 - Dated:- 21-9-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member ( Technical ) Sri Arvind Baheti, C.A. for the Appellant Sri D. Haldar, A.C. (A.R.) for the Respondent ORDER Per Shri V. Padmanabhan These three appeals filed with the same disputes, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Counsel for the Department. 5. It is the submission of the Ld. Counsel for the appellant that the Adjudicating Authority has accepted the fact that the place of removal in the case of export is the port of shipment. However, he submitted that these services have been denied on the ground that these services were used for clearance from the place of removal and not again upto the place of removal . He, further, submitted that CENVAT Credit on services used upto the place of removal including the port has been allowed under the category of input services in the case of export of goods. He cited the following case laws in support of his argument: (i) Commr. of Central Excise Vs. Inductotherm India Pvt. Ltd. [2014 (36)STR 994 (Guj.)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal. 7. After hearing both sides and on perusal of the record of the case, we find that the department has denied the CENVAT Credit of the following services: (i) CHA Services (ii) Port services (iii) Steamer Agent service Such services have been denied during the period 2008-2009 until January, 2011. Admittedly, such services have been utilised by the appellant in carrying out the export of the goods manufactured in their factory. During the period, the definition of input service under Rule 2 (l) of the CENVAT Credit Rules, 2004 is as under: [(1) Input service means any service,- (i) Used by a provider of 2[output service] for providng an Output service; or (ii) used by the manufacturer, wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cargo handling service in the definition of input service . However, in light of the decisions rendered in this area, such interpretation can be made holding that in case of export of final product, place of removal would be port of shipment and not factory gate and therefore, the manufacturer would be entitled to avail the amount claimed towards cargo handling as input service under the Cenvat Credit Rules. Even though, the Hon ble High Court has held that in the Cargo Handling service , we find that the same ratio will be applicable to calculate free service which are in dispute before us since, all of them have been rendered in the port for export of goods. 9. By following the decision of the Hon ble High Court, we conclude t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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