https://www.taxtmi.com/caselaws?id=399464 The amended Cenvat definition of input service, using "upto" the place of removal, was applied to export clearances by a manufacturer-exporter by treating port clearance as the relevant endpoint. In that setting, property in the goods passes only when the shipping bill is filed and the Let Export Order is obtained, so CHA, C&F, testing and sampling services used at the port before that stage fall within clearance up to the place of removal. Services availed at the port were therefore treated as eligible input services for Cenvat credit, and the contrary view was rejected as based on an incorrect reading of "upto" and on inapposite authorities. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 27 May 2021 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399464 The amended Cenvat definition of input service, using "upto" the place of removal, was applied to export clearances by a manufacturer-exporter by treating port clearance as the relevant endpoint. In that setting, property in the goods passes only when the shipping bill is filed and the Let Export Order is obtained, so CHA, C&F, testing and sampling services used at the port before that stage fall within clearance up to the place of removal. Services availed at the port were therefore treated as eligible input services for Cenvat credit, and the contrary view was rejected as based on an incorrect reading of "upto" and on inapposite authorities. Case-Laws Central Excise Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399464