2016 (5) TMI 903

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....the Respondent : Shri N N Prabhudesai, Supdt (AR) ORDER Per Raju The appellants, M/s Khanna Industrial Pipes Pvt. Ltd. are in appeal against confirmation of demand for recovery of Service Tax credit taken on Business Support Services under following heading:- (i) Terminal Handling Charges, (ii) Documentation Charges, (iii) Destination Terminal Handling Charges, (iv) Destinatio....

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....sibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. ....

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....-exporter the place of removal for the purpose of export would be the Port/ICD/CFS. In the instant case, the appellant is a manufacturer-exporter and has availed credit in respect of services received upto the Port of clearance and beyond that as well. So far as the services received up to the Port clearance, which is the place of removal for the purpose of manufacturer-exporter as per CBE&C Circu....