2015 (11) TMI 826

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....r the Petitioner : Ms. Isha Shah, Advocate For the Respondent : Shri. Rakesh Goyal, Addl. Commissioner(A.R.) ORDER Per : P.K. Jain Brief facts of the case are that appellant are exporting part of their finished goods. During the process of export, certain services were utilized such as Cargo Handling Service, Damage Survey of finished goods, L.C. discounting commission/charges paid to ....

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....uld be this Port/ICD/CFS and in view of the said clarification the demand relating to denial of the credit does not survive. Ld. Counsel for the appellant also submitted the judgment of Gujarat High Court in the case of Central Excise Vs. Inductotherm India Pvt. Ltd. [2014(36) S.T.R. 994(Guj)] and also of this Tribunal in the case of JSW Steel Ltd. Vs. Commissioner of Central Excise, Thane-I[2014(....

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....s. 5. The Board vide Circular No. 999/6/2015-CX dated 28/2/2015 have issued clarification regarding place of removal which is as under: 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to s....