9911796707
TMI Blog2009 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... Crop Care Ltd. not applicable since as neither definition of input service was considered nor the Board s circular referred in the preceding paragraph was taken into consideration – Cenvat credit allowed. - 114 OF 2007 & 2411 OF 2007-SM - - - Dated:- 21-7-2009 - Mr. P.K. Das, Member (Judicial) SERVICE TAX APPEAL NO. 114 OF 2007 EXCISE APEPAL NO. 2411 OF 2007-SM Shri Hemant Bajaj, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of penalty under Section 11AC of Central Excise Act, 1944, which was allowed.. Hence, the appellants filed the two appeal against orders of the Commissioner (Appeals). 3. After hearing both sides and on perusal of the records, I find that the issue has been covered in favour of the appellants by the decision of the Tribunal as under:- (a) CCE, Rajkot vs. Rolex Rings P. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported. As such, it can be reasonable concluded that the place of removal in case of exported goods is the port area. The above interpretation is also supported by Para 8.2 of the Board s Circular No. 97/8/2007-ST dt. 23/8/2007 [reported in 2007 (82) RLT M9] laying down that where sale takes place at the destination point and the ownership of the goods remain with the seller till the delivery of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Revenue s reliance on the Tribunal s judgment in the case of M/s. Excel Crop Care Ltd. [2007 (81) RLT 566 (CESTAT-Ahbad.) = 2007 (7) STR 451 (Tri.-Ahmd.)] laying down that CHA services availed in respect of export does not have any nexus with the manufacture and clearance of the product from the factory and as such are not available as input services for the availment of the credit is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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