2014 (1) TMI 208

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....r FOB / CIF contracts is the port of export. He relied upon the judgments of CESTAT, Ahd. in the case of: i. C.C.E., Rajkot Vs. Rolex Rings P. Ltd., [2008 (230) E.L.T. 569 (Tri. - Ahmd.)] ii. Rawmin Mining and Industries Limited Vs. C.C.E., Bhavnagar - I, [2009 (13) S.T.R. 269 (Tri. - Ahmd.)] iii. C.C.E., Surat Vs. Colour Synth Industries P. Ltd., [2009 (14) S.T.R.309 (Tri. - Ahmd.)] 2. Shri P.N. Sarvaiya (A.R.) appearing on behalf of the Revenue argued that credit has been incorrectly allowed by the first appellate authority and reiterated the grounds of appeal filed by the Revenue. 3. Ms. Vijaya Birmole (Advocate) appearing on behalf of the respondent relied upon the following case laws and CBEC Circular No. 97/08/2007/ST, dt. 23.08.....

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....sued by the CBEC in the circular cited above is very relevant and therefore para 8.2 of the circular is reproduced below:-                  8.2 In this connection, the phrase 'place of removal' needs determination taking into account the facts of an individual case and the applicable provisions. The phrase 'place of removal' has not been defined, in CENVAT Credit Rules. In terms of sub-rule (t) of rule 2 of the said rules, if any words or expressions are used in the CENVAT Credit Rules, 2004 and are not defined therein but are defined in the Central Excise Act, 1944 or the Finance Act, 1994, they shall have the same meaning for the CENVAT Credit Rules as assign....

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....ds during transit to the destination; and (iii) the freight charges were an integral part of the price of goods. In such cases, the credit of the service tax paid on the transportation up to such place of sale would be admissible if it can be established by the claimant of such credit that the sale and the transfer of property in goods (in terms of the definition as under Section 2 of the Central Excise Act, 1944 as also in terms of the provisions under the Sale of Goods Act, 1930) occurred at the said place. From the circular, it is quite clear that in case where the sale is on FOB/CIF basis, the place of removal has to be the load port only. Further the definition of input services also has been defined to mean any service rendered in re....