TaxTMI 
TaxTMI 
Input Services, Place of Removal and Cenvat Credit for exports
09 May 2014 
4 Replies 
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Place of removal extending to the port allows Cenvat credit for services up to the port for exporters.
Where exporters retain ownership until delivery at the port, the place of removal extends to the port of export and services availed up to that point (including CHA, surveyors and outward freight) qualify as input services, making the service tax paid on those services admissible as Cenvat credit under the Cenvat Credit Rules. (AI Summary)
Where exporters retain ownership until delivery at the port, the place of removal extends to the port of export and services availed up to that point (including CHA, surveyors and outward freight) qualify as input services, making the service tax paid on those services admissible as Cenvat credit under the Cenvat Credit Rules. (AI Summary)
We are manufactures exporters. We have taken the Cenvat Crdit of CHA, Port for the goods sold on FOB in FY 2011-12. During the course of audit the dept has issued SCN that after 1-4-2008 the said Cenvat Credit credit would not be available as the definition of Rule 2(l) changed to "clearance of final products, upto the place of removal". We have mentioned all those decisions which were given in the article of Dr. Sanjiv Agarwal (dated 31-3-2014) before AC, Excise. However they simply denied saying that the law changed from 1-4-2008. OIO was issued against us. Kindly throw your views and any decisions which are after the period from 1-4-2008 (post change in definition)