2010 (1) TMI 1188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kanandan, SDR, for the Respondent. ORDER The impugned order affirmed denial of refund of Rs. 62,407/- (Rupees Sixty two thousand four hundred and seven only) paid by the appellants on CHA Services during the period October, 2007 to December, 2007. The Commissioner held that the services involved were utilized after the goods reached the port area and that the services were not used directly ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elating to physical handling of the manufactured goods. 3. I have carefully considered the facts of the case and the rival submissions. As per the clarification issued by the CBEC vide Circular No. 91/8/2007, dated 23-8-2007, "place of removal" appearing in the Cenvat Credit Rules covers the place at which the ownership of finished goods are transferred. In the instant case, the export goo....