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TMI Blog2017 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... CHENNAI [2014 (6) TMI 30 - CESTAT CHENNAI], where it was held that Since the warehouses were hired in the USA beyond the jurisdiction of the Indian authorities, no Service Tax can be levied and collected on such services rendered and received abroad. Since tax was not, in the first instance, payable and the appellants merely have taken credit of what was not payable by them, the impugned demand cannot be justified. Demand of credit not sustainable - appeal allowed - decided in favor of appellant. - E/89454/14 - A/89796/17/SMB - Dated:- 28-9-2017 - Mr. Raju, Member (Technical) None for appellant Shri.Ajay Kumar, Addl. Comm. (AR) for respondent ORDER Per Raju 1. The appellant, M/s.Eaton Industrial Systems Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14,37,124 3 Eaton Sri, Italy Consultancy and Technical Shared Services (such as manufacturing support, testing and analysis in laboratory, support, testing and analysis in laboratory, support relating to quality such as quality training, fresh-eyes audit, information and best practice sharing etc, material management, prototyping and machine building, strategic product management, general management support in the area of finance, IT, HR, SCM and sales) (Service classified by EISPL under business support services) 15,27,012 Total 44,53,084 2.1 The appellant hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to the refund of the said service tax paid by them. He further argued that extended period of limitation has been invoked in this case and the show-cause notice has been issued on 06/06/2013 for the period August 2008 to November 2012. Ld. Counsel argued that there are no malafide intention as various avenues were available to them to avail the refund of the said service tax paid by them. The said service tax paid would also have been available as credit to them. He further pointed out that on 14/10/2008 an interview of their Senior Manager Shri Hariparasad Patodia was conducted by Shri S.G Pradhan, Superintendent (Audit), wherein he had specifically clarified as follows: We are exporting the Engine Valves o foreign customer an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Industries - 2017-TIOL-2446-CESTAT-CHD , wherein the issue involved is related to credit of services of courier from the port of export to the foreign clients. In the said decision, the Tribunal has observed as follows: 6. The Revenue has filed this appeal on the ground that in the case of export of the goods, place of removal is port of export and to that extent, they have relied on para 4 of the circular dated 28.2.2015. which reads as under: 4. In most of the cases, therefore, it would appear that handing over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of goods in acceptable condition to the purchaser at his door step (b) the seller bore the risk of loss or damage to the goods during transit to the destination and (c) the freight charges were integral part of the price of goods. 4.1 In the instant case, the ownership of the goods remain with the appellant, and some are sold to abroad from their warehouse. The appellants bore the risk of loss or damage to the goods during the transit to the warehouse and obviously the charges of freight are borne by the appellants. In these circumstances, it cannot be said that warehouse abroad is not the place of removal. Ld. Counsel for the appellant has also relied on the decision of the Tribunal in the case of Sundaram Clayton Ltd. - 2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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