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TMI Blog2024 (8) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ery much reflected in the ER-1, the Department cannot take the stand that Respondent has suppressed any fact.' The respondent is entitled to the Cenvat Credit of the service in question as input service in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004 - there are no infirmity in the impugned order - appeal dismissed. - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri K. Chowdhury, Authorized Representative for the Appellant Shri Jnanesh Mohanty Ms. Shreya Mundhra, both Advocates for the Respondent ORDER The Revenue is in appeal against the impugned order, wherein the ld.Adjudicating Authority has dropped the proceedings against the respondent. 2. The facts of the case are that the respondent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the issue is no more res-integra. 4. Heard both the parties and considered the submissions. 5. We find that the issue has been examined by this Tribunal in the respondent s own case for the another unit, wherein this Tribunal has observed as under : 7. Admittedly, the only issue in this case is that of Cenvat Credit being taken on the basis of the ISD Invoices issued by the Vizag office of the Respondent. Through these invoices, the Vizag office has transferred the Cenvat Credit pertaining to the services rendered at the port. There is no dispute that the service was rendered by the vendor and was also utilized by the Respondent for their exports. The Excise Appeal No. 76015 of 2014 4 Show Cause Notice has been issued on a very narrow i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer 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 pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture and clearance of final product upto the place of removal, which is port. Admittedly, there is no express inclusion of cargo handling service in the definition of input service . However, in light of the decisions rendered in this area, such interpretation can be made holding that in case of export of final product, place of removal would be port of shipment and not factory gate and therefore, the manufacturer would be entitled to avail the amount claimed towards cargo handling as input service under the Cenvat Credit Rules. 11. Even though, the Hon ble High Court has held that with regard to Cargo Handling service , we find that the same ratio will be applicable to all three services which are in dispute before us since, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacture exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. 10.4 The facts in the above stated cases and the instant case are similar, except that herein there are several other services, all rendered in the port of export of the final products. Hence the ratio laid down in the above decisions are fully applicable to the instant case. Therefore respectfully following the said decisions we hold that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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