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TMI Blog2016 (9) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... of nexus - whether the service tax paid on freight charges incurred for transportation of goods up to the port of export is covered under the definition of input services in terms of Rule 2(l) of CCR, 2004? - Held that: - In the case of export transaction where FOB price is the consideration, the goods have to be delivered on board the vessel which means the place of delivery is the port of shipm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-2014 passed by Commissioner (Appeals) vide which the Commissioner (Appeals) has rejected the Cenvat credit on transportation services, port services, CHA services and upheld the order-in-original by rejecting the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manufacturers of battery operated electric cars falling under [Tariff Item] 8703.90.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vide order dated 2-5-2013, the Assistant Commissioner confirmed the proposal in the show cause notice. Aggrieved by the same, the appellant filed appeal before the Commissioner. The Commissioner vide order dated 28-8-2014 rejected the appeal of the appellant. Aggrieved by the said order, the appellant has filed present appeals. 3. Heard both the parties and perused the records, in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri.-Ahmd.)] (4) Ashirwad Pipes Pvt. Ltd. v. CCE [2013 (31) S.T.R. 693 (Tri.-Bang.)] (5) CCE v. Pokarna Ltd. [2013 (30) S.T.R. 379 (Tri.-Bang.) = 2013 (292) E.L.T. 316 (Tribunal)] (6) Oriental Containers Ltd. v. CCE [2012 (28) S.T.R. 397 (Tri.-Mum.)] (7) Rajdhani Crafts v. CCE [2013 (32) S.T.R. 607 (Tri.-Del.). On the other hand the learned AR reiterated the findings of the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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