2016 (8) TMI 1031

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.... Shri Parashiva Murthy, AR, For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the order of the Commissioner (Appeals) dated 02.04.2012 thereby the Commissioner has denied the cenvat credit on CHA services used for export of goods by upholding the Order-in-Original. Briefly the facts of the present case are that the appellants are manufacturer of Machine Too....

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.... the issue involved in this appeal is with regard to the availability of cenvat credit of service tax paid on the services rendered by the CHA for export of final products. The learned counsel further submitted that this issue has been decided in favour of the appellant by various decisions of the Tribunal and he placed reliance on the following decisions:  (i) Adani Pharmachem Pvt. ....

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....rd of Excise and Customs has clarified the position. In the circular at para 6 it has been clarified as under:  "6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods t....

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.... supra by the appellant, I am of the considered view that the ownership of the goods and the risk related thereto remains with the appellant up to the loading of the goods on the ship at the port of shipment. Further 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 fa....