TaxTMI 
TaxTMI 
2014 (7) TMI 355
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue is involved in these applications and therefore both are taken up together for disposal. 2. These applications were filed by the applicant against denial of cenvat credit on "input service" namely Custom House Agent service and courier service and on Clearing and Forwarding Services. 3. The learned advocate on behalf of the applicant submits that it is well settled by various decisions of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Crop Care Ltd. Vs CCE Ahmedabad - 2007 (7) STR 451 (Tri.-Ahmd.) wherein credit on CHA service was denied. He further submits that subsequently the Tribunal in the case of Nirma Ltd. Vs CCE Bhavnagar - 2009 (13) STR 64 (Tri.-Ahmd.) following the decision of Excel Crop Care Ltd. (supra) denied credit of service tax paid on CHA and C&F services. He further submits that the definition of "input servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal in the case of Nirma Ltd. (supra) rejected appeal filed by the assessee on this issue. However, the Tribunal in the case of Plus Paper Foodpac Ltd. (supra) held that CHA service, C&F service, shipping and courier service are eligible input services. The Tribunal in the case of Pokarna Ltd. (supra) has examined the scope of removal in respect of eligibility of cenvat credit on CHA service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion of 'place of removal' under Section 4(3) of the Central Excise Act as also to Section 5 of the Central Sales Tax Act. On a harmonious construction of the provisions, it was held that, in respect of the excisable goods cleared from factory for export and subsequently shipped from the port, the port of export could be held to be the 'place of removal'. In view of this decision, it has to be hel....