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TMI Blog2024 (8) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... rd May 2013 - HELD THAT:- The issue as to whether the exports done through port can be taken as a place of removal was a matter of interpretation and the same was resolved by the Gujarat High Court in the case of Inductotherm India Pvt. Ltd. Therefore, at the most, the issue can be said to be that of interpretation and not a case of suppression. Therefore, there are no justification for the Revenue to have invoked the extended period provisions to issue the first Show Cause Notice demanding reversal of Cenvat Credit of Rs. 1,14,24,881/-. Therefore,the Revenue s Appeal to this extent dismissed even on account of time bar. The Revenue s Appeal stands dismissed. - HON BLE MR. R. MURALIDHAR , MEMBER ( JUDICIAL ) And HON BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. K. Chowdhury , Authorized Representative for the Appellant Mr. J. Mohanty Mrs. Shreya Mundhra , both Advocate for the Respondent ORDER PER R. MURALIDHAR : The Respondents are manufacturers of Aluminium. They also export their products. Their Vizag unit is registered as Input Service Distributor with the Service Tax Department. For the goods which are exported through the port of Vishakhapatnam, various port services are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in respect of CHA, Port services and other services rendered at the port subsequent to the removal of the goods from the factory gate of the exporter , the assessee would be eligible to take the Cenvat Credit. He also refers to Circular No. 999/6/2015-CX dated 28 February 2015. Under this circular, it has been clarified that transfer of property can be said to have taken place at the port where the Shipping Bill is filed by the manufacturer-exporter and hence the same should be taken as the place of removal and accordingly Cenvat Credit would be available for the services rendered at the port. In view of these submissions, he submits that the present appeal filed by the Revenue is required to be dismissed on account of merits. 5. In respect of the first Show Cause Notice issued for the period April 2008 to March 2012, on May 3rd 2013, the Learned Counsel submits that the entire Show Cause Notice is to be treated as barred by time. He submits that the Cenvat Credit taken was very much reflected in their ER Returns and hence the Department was aware that the Respondent was taking the Credit based on the ISD invoices issued by their Vizag office. Therefore, there has been no suppre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the port are the service used in relation to clearance of final products upto the place of removal. If at this stage, the definition of input service is recollected, it includes services used by the manufacturer directly or indirectly in or in relation to manufacture of the final product and in relation to clearance of final product from the place of removal. Definition of term 'input service' being very wide in its expression, wherein number of services used by manufacturer are included in the same, used directly or indirectly. 24. This Court in the case of Parth Poly Wooven Pvt. Ltd. (supra) has held that when the manufacturer transports his finished goods from the factory, without clearance to any other place such as, go-down, warehouse, etc. from where it would be ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place of removal. It had been in clear terms held that outward transport service used by the manufacturer for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2 In the case of Commissioner Vs. Dynamic Industries Ltd., 2014 (307) ELT 15 (Guj), also the Hon ble Gujarat High Court has held that where exports are on FOB basis, place of removal is the port and not factory gate and hence since the impugned CHA, shipping agent and container services were utilised for purposes of export of final products and exporters could not do business without them, the service tax paid on these services availed was admissible. It has been further held that the words input services cannot be given restrictive meaning in view of the phrase means .. and includes used in Rule 2(l) of the Cenvat Credit Rules. 10.3 The view taken in the aforesaid decisions is also the view and instruction of CBEC, as communicated by its Circular No. 999/6/2015- CX dated February 28, 2015. In para 6 of the Circular it has been observed as follows: 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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