2019 (4) TMI 746

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..... place of removal in the present case is port, ICD or CFS as the case may be - in the present case appellant were entitled for Cenvat Credit claimed by them on Terminal Handling Charges and Ground rent - appeal allowed - decided in favor of appellant. - E/2579/2012-EX[SM] - FINAL ORDER NO.70056/2019 - Dated:- 14-1-2019 - Shri Anil G. Shakkarwar, Hon ble Member (Technical) For the Appellan .....

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..... learned Counsel has relied on two Circulars issued by Central Board of Excise Customs namely Circular No.1065/4/2018 dated 08.03.2018 wherein in sub-para (ii) of Para 4 it has been stated that clearances for export of goods by manufacturer shall continue to be dealt in terms of Circular No.999/6/2015-CX dated 28.02.2015 as the ruling by Hon ble Supreme Court in the case of Commissioner of Centr .....

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..... goods till possession of the same is taken by the buyer at the agreed destination which is buyer s premises. The same fact has been reiterated by learned Commissioner(Appeals) through impugned order at internal page 5 of impugned order. 2. Learned A.R. for the Revenue has supported the impugned order. 3. After taking into consideration the said two Circulars and fact in the case that the ap .....

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