2016 (6) TMI 610

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.... For the Respondent : Shri R.K. Maji, Asstt. Commr. (A.R) ORDER Per  Ramesh Nair The appeals are directed against Order-in-Appeal No. US/202 to 204/RGD/2011 dt. 17.8.2011 passed by the Commissioner of Central Excise (Appeals) Mumbai-II, whereby Ld. Commissioner (Appeals) upholding the Order-in-Original Nos. AC/ABG/12-23/10-11 dt. 30.8.2010, AC/ABG/12-24/10-11 dt.30.8.2010 and AC/AB....

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....nt submits that the services of CHA, Port service and warehousing and storage services were used by the appellant at the port in respect of export of goods. It is a settled position that in case of export, the place of removal is upto the port and not upto the factory therefore they are entitled for the Cenvat Credit on these services. He placed reliance in their own case M/s. Neelikon Food Dyes &....

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.... Cenvat Credit in respect of CHA services, Port services and Storage of Warehousing at port. This Tribunal consistently taken a view in various decisions that in case of export, the place of removal stand extended to the port of export therefore the services received and used in respect of export is not beyond the place of removal. The Board Circular No. 996/6/2015-CX dt. 28.2.2015 also clarified ....