2011 (7) TMI 455

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....e order passed by Commissioner(Appeals), the Revenue has filed the present appeal. I have heard the Shri S.K. Mall, ld.SDR appearing for the Revenue and Shri M.A. Patel, ld.Advocate appearing for the respondents.   2. The dispute in the present appeal relates to availment of CENVAT Credit of Service Tax paid on the services of Customs House Agent and Clearing & Forwarding Agency availed by....

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....aggrieved with the above order, the assessee filed an appeal before Commissioner(Appeals). It was contended that in the case of export goods, the place of removal is not the factory gate, but the port from where the goods are exported. They relied upon the Tribunal s decisions in the cases of Kuntal Granites Vs. CCE Bangalore 2007 (215) ELT 515 (Tri-Bang), CCE Rajkot Vs. Adani Pharmachem Pvt.Ltd. ....

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....ugh the grounds of appeal, Revenue has raised all sorts of pleas to impress upon the fact that such services cannot be held as input service so as to allow availment of credit. Reference stand made to various decisions, which I find are not in respect of export of the goods. The issue involved in all these cases was in respect of services availed after clearance of the goods from the factory gate.....