2019 (6) TMI 181

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..... place of removal where the actual loading of goods happens and till that place, all the services fall in the definition of input services and are eligible for cenvat credit. Refund allowed - appeal allowed - decided in favor of appellant. - E/20258/2018-SM, E/20257/2018-SM - Final Order No. 20391-20392/2019 - Dated:- 1-5-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri Gaurav Shah, CA For the Appellant Shri K. Murali, Superintendent (AR) For the Respondent ORDER Per : S.S GARG The appellants have filed these two appeals directed against the common impugned order dt. 27/10/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) .....

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..... als) allowed the appeals of the Department and held that the appellant was sanctioned wrongly on account of C F charges for export of goods up to Chennai Port and directed the Department to recover the amount of ₹ 1,98,892/- and ₹ 87,665/- along with applicable interest. Aggrieved by the said order, appellants have these two appeals. 3. Heard both sides and perused the records. 4. The learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and law. He further submitted that the appellants are filing the shipping bills at ICD, Bangalore since the Bangalore ICD is closest to their f .....

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..... the material on record, I find that in the present case, the cenvat credit is denied on C F charges for export of goods up to Chennai Port on the ground that port of export is Bangalore ICD and not the Chennai Port by relying upon the Board s Circular No.999/6/2015-CX dt. 28/02/2015. Further I find that in the present case, as per the Bill of Lading, the port of loading is the Chennai Port and not the ICD Bangalore. Further I find that the decisions relied upon by the appellant cited supra are squarely applicable in the present case and it has been consistently held by the Tribunal that in the case of export of goods, port is the place of removal where the actual loading of goods happens and till that place, all the services fall in the def .....

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