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TMI Blog2024 (3) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. VERSUS COMMR. OF CGST CENTRAL EXCISE, BHUBANESWAR COMMISSIONERATE [ 2023 (2) TMI 1030 - CESTAT KOLKATA] , this Bench has relied on the final order in the case of M/S. ELECTROSTEEL CASTING LTD. VERSUS COMMR. OF CENTRAL EXCISE KOLKATA-III [ 2019 (2) TMI 1023 - CESTAT KOLKATA] and has held that the services rendered was within the definition of Rule 2(l) of Cenvat Credit Rules, 2004. There are no merit in the Appeal filed by the Revenue - appeal dismissed. - SHRI R. MURALIDHAR, MEMBER (JUDICIAL) AND SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri S.S.Chattopadhyay, Authorized Representative for the Revenue Shri Arvind Kr. Baheti, Chartered Accountant for the Respondent (s) ORDER The Appellant is exporter of goods and has availed Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld.Counsel appearing on behalf of the Respondent submits that the Department is in error in holding the view that they are required to avail the exemption under Notification No.17/2009 without any option for them to avail the Cenvat credit. He cites the case law of Plus Paper Foodpac Ltd. v. Commissioner of C.Ex., Thane [2013 (30) S.T.R. 529 (Tri.-Mumbai)], wherein it has been clearly held that exemption Notification No.17/2009 is a conditional Notification and the appellant has the option to pay the Service Tax to the vendor and avail the Cenvat credit. Similar view was taken by Chennai Tribunal in the case of Save Industry v. Commr. of C.Ex. S.T., Coimbatore [2016 (45) S.T.R. 551 (Tri.-Chennai)]. So far as the Department s contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority denied the input service credit on the impugned services, on the ground that benefit of Notification No. 17/2009 should have been compulsorily availed by the exporter manufacturer. Since the notification being a conditional exemption notification, it is for the manufacturer to decide whether to avail the said exemption or not . Thus, there is no merit in Revenue s contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. Therefore, the assessee is entitled to take any input service credit in the course of their business activity. [Emphasis supplied] 6. From this order it gets clarified that there is no compulsion on the part of the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pto to the place of Removal . Hence, the ratio laid down by the Hon ble Supreme Court is fully met. . 9. This Hon ble Division Bench in the case of Electroseet Castings Ltd. (supra) had the opportunity to go through an identical issue with regard to Cenvat eligibility in respect of exported goods for the services received at the port. After relying on the judgment of Hon ble High Court of Gujarat, this Hon ble Bench has held that Cenvat Credit is eligible in such cases. 10. Since the material facts are same in the present case, respectfully following the decision of Division Bench in the case of Electrosteel Castings Ltd. cited supra, I hold that the present Appellant is eligible for the Cenvat Credit taken by them. 8. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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