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TMI Blog2019 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is being an exporter has availed these services for export of goods, therefore, broadly on the services availed by the appellant is entitled to avail Cenvat credit on the services in question. Further, as per Section 2(18) of the Customs Act, 1962 which describes export. As per Section 2(18) of the Act, export means taking goods out of India to place of outside India which means tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation by road and rail services on the ground that all the services has been availed by the appellant for export of the goods but beyond the place of removal. 2. The facts of the case are that the appellant is manufacturer and exporter of the goods, it is admitted fact that the appellant has exported the goods and availed the above services for export of goods. The Cenvat credit sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on the services in question, in terms of CBEC Circular No. 999/06/2015-CX, dated 28-2-2015. 4. On the other hand, Ld. AR opposed the contentions of the Ld. Counsel and submits that particularly for transportation of goods by road and train from ICD to the port of export is not entitled to avail Cenvat credit as these services have been availed beyond the place of removal. For the remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 2(18) of the Customs Act, 1962 which describes export. As per Section 2(18) of the Act, export means taking goods out of India to place of outside India which means that in case of export of goods, if goods are within the territorial jurisdiction of India, the same cannot be said that the export has taken place. In that circumstances, for export the goods are required to be taken outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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