2012 (12) TMI 177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal, Adv. For Respondent: Shri A K Prabhakar, Supdt. (AR) Per: P R Chandrasekharan: 1. These say applications and appeals are directed against order-in-appeal No. SB(94)/Th-I/10 & SB (95) Th-I/10 dated 21/07/2010 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The facts arising for consideration of this case are briefly stated below: 2.1 The appellant is a manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of shipment and not factory and in a number of judicial pronouncements this Tribunal has allowed credit of the service tax paid on the GTA service on outward transportation. 4. The Ld. AR appearing for the revenue reiterates the findings given in the lower adjudicating and appellate authorities orders. 5. I have carefully considered the rival submissions. After hearing both the sides, I am ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... are sold by the assessee for delivery at the time and place of removal in an arms length transaction. As per Section 4 (3) (c) the place of removal means a factory or other premises of production of manufacture of excisable goods or a warehouse or any other premises where the excisable goods have been deposited without payment of duty or a depot premises of a consignment agent or any other place ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pment will automatically become part of value of the goods and whatever service have been availed upto that point would become an input service. This Tribunal in the case of Kuntal Granites Ltd., Vs. CCE, Bangalore, reported in 2007 (215) 515 (Tri-Bang) considered a identical issue as regards which is the place of removal in respect of exports and it was held that in the case of exports, the place....