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TMI Blog2018 (5) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore in case of export, the port of export is the place of removal - CHA service which is used for export of goods is well within the place of removal, hence the credit is admissible - appeal allowed - decided in favor of appellant. - E/177/2010 - A/86030/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Ms. Padmavati Patil, Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Commissioner of Central Excise, Bangalore 2007 (215) E.L.T. 515 (Tri.-Bang.) (iii)Commr. Of C. Ex., Raipur Vs. Bhilai Engineering Corporation Ltd. (41) STR 774(Tri.-Del.) (iv)Commissioner of C. Ex., Rajkot Vs. Rolex Rings P. Ltd. 2008 (230) ELT 569 (Tri.-Ahmd.) (v)Commissioner of C. Ex., Rajkot Vs. Adani Pharmachem P. Ltd. 2008 (232) ELT 804 (Tri.-Ahmd.) (vi)Leela Scotti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by both the sides. We find that the issue whether cenvat credit is admissible of CHA service used for export of goods is no longer under dispute. In case of export of goods the ownership of goods remained with the exporter till it is cleared for export from port of export, therefore in case of export, the port of export is the place of removal. The CHA service which is used for export of goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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