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Issues: Whether Cenvat credit of service tax paid on Customs House Agent services used in connection with export of goods was admissible depending on whether the services were used up to the place of removal and whether ownership of the goods passed at the destination point.
Analysis: The definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 includes services used in relation to clearance of final products from the place of removal and outward transportation up to the place of removal. The relevant Board clarification treated the place of removal as the place where ownership of the goods is transferred. On the facts asserted, the exports were on FOR destination basis and the appellant claimed that title passed only at the destination. Since the record required verification on this aspect, the question of admissibility depended on establishing the point of transfer of ownership and the linkage of the CHA services with the place of removal.
Conclusion: The matter was remanded to the original authority for verification of whether ownership of the exported goods passed at the destination and whether the CHA services were used up to the place of removal; the assessee was given an opportunity to establish entitlement to credit.
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