2016 (6) TMI 914

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....re that M/s.L.G. Balakrishnan & Bros Ltd., (Unit-I), the respondent herein, are engaged in the manufacturer of Chains and Sprockets and are registered with service tax authorities for providing various taxable services.  It was noticed by the department that respondent had availed the ineligible cenvat credit on input services based on the invoices raised by Custom House Agents and utilized the same for payment of duty on clearance of final products during the period from August 2008 to May 2013. Therefore, a show cause notice dt. 7.8.2013 was issued to them proposing to demand Rs. 28,84,880/- along with interest besides imposing penalty on the allegation that the respondent had not used the services in or in relation to the manufactur....

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.... case laws to support her case :- (i) Commissioner Vs Dynamic Industries Ltd. 2014 (35) STR 674 (Guj.) (ii) CCE Raipur Vs Bhilai Engineering Corporation Ltd. 2016 (41) STR 774 (Tri.-Del.) (iii) Fenner India Ltd. Vs CST Madurai 2016-TIOL-784-CESTAT-MAD She also relied on Board's Circular No.999/6/2015-CX dt. 28.2.2015 on the issue. Therefore, she prayed for rejection of Revenue's appeal and for upholding the impugned order. 5. Heard both sides and perused the records. I find that the issue on hand stands already decided in favour of the assessee. The Division Bench of this Tribunal in the case of CCE Raipur Vs Bhilai Engineering Corporation Ltd. (supra) has held that place of removal in case of export....

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....re the goods were loaded onto the ship. The decision of Ultratech Cement (supra) cited by Revenue only states that prima facie therefor services beyond the stage of manufacture and clearance of goods from the factory could not be input services . It is evident that CESTAT had only given a prima facie view in the case of Ultra-tech Cement (supra) and therefore the said judgment has no value as a precedent. Indeed Gujarat High Court in the case of Commissioner v. Dynamic Industries [2014 (307) E.L.T. 15 (Guj.) = 2014 (35) S.T.R. 674 (Guj.)] in paragraphs 6, 7, 8 and 10 of the said judgment, while dealing with the issue of admissibility of CENVAT credit on custom house agent service, shipping agent service, container services used for export o....