2015 (12) TMI 1268

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.... For the Appellant : Shri M R Sharma, DR For the Respondent : None ORDER Per R K Singh Revenue has filed appeal against Order-in-Appeal dated 18.02.2009 which set aside with consequential relief the Order-in-Original dated 25.08.2008 in terms of which the input service credit of Rs. 54,06,266/- was disallowed and ordered to be recovered along with interest and penalties. The impugned....

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....and was availed of after clearance of the goods from the factory and therefore availment of CHA service was a post-manufacturing/clearance activity, (ii) the sale of final product for export was completed at the factory gate and therefore the factory gate was place of removal. It referred to the judgement of CESTAT in the case of Ultra Tech Cement Vs. CCE [2007 (6) STR 364 (T)]  in its suppor....

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....elated thereto remain with the respondent at least up to the loading of the goods on the ship at the port of shipment. Section 4 of the Central Excise Act, 1944 inter alia states that the place of removal is "any other place from where the excisable goods are to be sold after the clearance from the factory". Thus, the place of removal is in case of export goods in the port of shipment. The CHA ser....