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TMI Blog2018 (2) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... orva Advocates For The Respondent : Mr. J. Harish, A.R. ORDER Per: M.V.RAVINDRAN These two appeals are directed against order-in-appeal No. 555/2014 dated 29.09.2014. Heard both sides and perused the records. 2. The issue that arises for consideration in these appeals is whether the appellant herein is eligible to avail CENVAT credit of service tax paid on warehousing services performed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me through the case records. It is her submission that CENVAT credit has been availed by the appellant on the warehousing services as the goods which are exported by them are final products and shipments are made from India to a warehouse situated abroad. Such warehouses abroad are the requirement of the purchasers, hence the appellant is required to maintain stocks in those warehouses. She would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epak Fertilizers and Petro Chemicals Corpn Ltd Vs CCE [2013(32)STR 532 (Bom)] and the decision of the apex court in the case of Mahindra & Mahindra Ltd., [2015(315)ELT 161 (SC) are applicable to the case in hand. She relies upon these decisions to submit that since the activity of storing the goods outside the country is in relation to the business activity of the appellant, CENVAT credit should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention that the place of removal for the goods in question is to be considered as warehouse situated abroad. I do not agree to such proposition for simple reason that in the case of Honest Bio-vet Pvt Ltd VS CCE Ahmedabad [2014(310) ELT 526 Tri (LB)] the larger bench has clearly recorded that the place of removal in respect of the goods cleared for export is the Port of dispatch or load port. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of removal. However, in the instant case, I find that the warehousing services are availed not only after the finished goods are fully manufactured and cleared from the place of removal but after it reaches its country of destination. Hence by no stretch of imagination, the impugned service would fit into the definition of "input service". Hence on this count alone I find that the Appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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