TaxTMI 
TaxTMI 
2011 (2) TMI 1323
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....for the respondents. There is a request for adjournment. After hearing the learned Senior Departmental Representative and in view of the proposed order, it is felt that it is not necessary to accede to the request for adjournment. The relevant facts, in brief, are that the respondents are manufacturer of gherkins falling under Chapter 20 of the Central Excise Tariff Act, 1985 which they export. Their exports are made on f.o.b. basis. They availed of Cenvat credit, inter alia, on goods transport agency (GTA) services utilized by them. The basic dispute relates to the eligibility of credit on GTA services used for transporting the goods from their factory to the port of export. The credit was initially taken during the period from February....
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....1AC of the Central Excise Act, 1944. On appeal by the party, the Commissioner (Appeals) has set aside the order of the original authority. The learned Senior Departmental Representative takes me through the grounds of appeal. He submits that the decision of the Larger Bench of the Tribunal in the case of ABB Ltd. v. Commissioner of C. Ex., Bangalore [2009] 15 STR 23 (Tri.-LB) has been appealed against before the honourable High Court of Karnataka and the same stands stayed by the honourable Karnataka High Court. He also submits that in the facts and circumstances of the case "port of export" cannot be treated as "place of removal" as wrongly held by the Commissioner (Appeals). The learned Senior Departmental Representative produces co....
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....d on the decision of the honourable High Court of Punjab and Haryana in the case of Ambuja Cement Ltd. v. Union of India [2011] 40 VST 64 (P and H); [2009] 236 ELT 431 (P and H). At this stage, it would be appropriate to reproduce the relevant portions of the Board's instructions dated August 23, 2007, which are as under: "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 the....
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....cturer/consignor may claim that the sale has taken place at the destination point, because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods 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 unde....
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....uced below (pages 71 and 72 in 40 VST): "12. The 'input service' has been defined to mean any service used by the manufacturer whether directly or indirectly and also includes, inter alia, services used in relation to inward transportation of inputs or export goods and outward transportation up to the place of removal. It has also remain un-cohtroverted that for transportation purposes insurance cover has also been taken by the appellant which further shows that the ownership of the goods and the property in the goods has not been transferred to the seller till the delivery of the goods in acceptable condition to the purchaser at his door step. Accordingly, even the second condition that the seller has to bear ....