TaxTMI 
TaxTMI 
TaxTMI 
Cenvat Credit on Input Service - Whether CHA service in relation to export of goods eligible for credit as "Up to the Place of Removal"
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....envat Credit on Input Service - Whether CHA service in relation to export of goods eligible for credit as "Up to the Place of Removal" <br>News and Press Release<br>Dated:- 10-12-2008<br><BR>In case of export what is the place of removal? Is it factory premises or port where the goods are put on the board the ship or the aircraft as the case may be? In an attempt to deny the benefit of Cenvat Cre....
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....idt on CHA service on the ground that such service has been provided beyond the place of removal, department has raised the demand on the assessee and in the adjudicating order such demand was confirmed by the authority. Commissioner (Appeals) and CESTAT has allowed the cenvat credit of service tax paid on CHA service by holding that: "…Where the sale is on FOB/ CIF basis, the place of removal....
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.... has to be the load port only. Further the definition of input services also has been defined to mean any service rendered in relation to outward transportation up to the place of removal. Since, input service includes services rendered for outward transportation up to the place of removal, all the service tax paid to facilitate goods to reach the place of removal has to be eligible for the benefi....
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....t of CENVAT credit. Further the definition of input service also includes any service used for manufacture directly or indirectly in or in relation to the manufacture of final products and clearance of final products from the place of removal. There is no dispute that the CHA services are required to facilitate clearance final products from the place of removal i.e. the load port." For full text ....
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....of judgment - please visit - 2008 -TMI - 31092 - CESTAT AHMEDABAD While passing the judgment - CESTAT has relied upon the circular no. 97/8/2007 dated 23-8-2007 heavily.<BR> News - Press release - PIB....