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TMI Blog2019 (2) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... GUJARAT HIGH COURT] has granted the credit of CENVAT Credit 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 with regard to ‘Cargo Handling service’, the same ratio will be applicable to all three services which are in dispute before us since, all of them have been rendered in the port for export of goods. Credit allowed - appeal allowed - decided in favor of appellant. - E/MA(EH)-77446/2018 And Appeal No. E/76785/2016 - MO/75027/2019 & FO/75074/2019 - Dated:- 7-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri P. K. Chattopadhyay, Consultant for the Appellant (s) Shri S. S. Chattopadh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upto March, 2009. 5. After the due process of adjudication, vide the impugned orders, CENVAT Credit was denied by Department. Aggrieved by the impugned orders, the present appeal is filed. 6. With the above background, we heard Shri P. K. Chattopadhyay, Consultant for the appellants and Shri S. S. Chattopadhyay, Suptd. (A.R.) for the Department. 7. 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 the three services have been denied on the ground that these services were used for clearance from the place of removal and not upto the place of removal . He further, submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 926-CESTAT AHMEDABAD] 8. Ld. D. R. justified the impugned order. He justified the denial of CENVAT Credit for the reason that such services were used to clear the goods from the port but not utilized to clear the goods upto the place of removal. 9. 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 Feb 2011 to May 2014. Admittedly, such services have been utilized 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... begs the decision is as to whether cargo handling services can be said to have been used in or in relation to manufacture and clearance of final product upto the place of removal, which is port. Admittedly, there is no express inclusion 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. 11. Even though, the Hon ble High Court has held that with regard to Cargo Handling ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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