2014 (2) TMI 41

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....- The respondents are manufacturers of hand tools chargeable to central excise duty. A part of the production of hand tools is exported under bond as well as on payment of duty under rebate claim. In respect of the goods cleared for export, the appellant availed service tax cenvat credit of the services of the Customs House Agent, freight forwarder and GTA to the tune of Rs.2,39,875/-. While th....

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....0/- on the respondent. 2. On appeal being filed to the Commissioner (Appeals), this order of the Dy. Commissioner was set aside vide order-in-appeal dated 24.1.2011. The Commissioner (Appeals) relying upon the several judgements of the Tribunal held that in such a case it is the port of export, which has to be treated as place of removal and hence, the respondent would be eligible for cenvat cr....

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.... of clearance of the goods from the factory for export, the place of removal is the port or the factory, is no longer res integra, that the Tribunal in a series of decisions in the cases of Oriental Containers Ltd. reported in 2012 (28) STR 397 (Tribunal-Mumbai), CCE, Madurai Vs. Stangel Pickles & preserves reported in 2011 (22) STR 396 (Tribunal-Chennai), Meghachem Industries reported in 2011 (23....

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....f this, there is no infirmity in the order. 6. I have considered the submissions from both the sides and perused the records. In this case, there is no dispute that the services, in question, have been availed in respect of the goods cleared for export. While the GTA services and freight forwarding services have been availed in respect of the transportation of the goods from the factory gate to....