2017 (1) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Order The fact of the case is that the appellant availed the cenvat credit in respect of CHA service received for the purpose of export of the goods. The Revenue raised the dispute that place of removal is the factory gate therefore any services received beyond the place of removal will not be eligible for the Cenvat Credit. 2. Shri P.V. Patankar, Ld. Counsel for the appellant submits tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tory gate therefore CHA service is not covered under the definition of input service as provided under Rule 2(I) of Cenvat Credit Rules 2004. 4. I have carefully considered the submissions made by both the sides. I find that there is no dispute about the nature of service i.e. CHA service which is provided for export of the goods. It has been held by this Tribunal in various judgments that in c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. From the above circular it is clarified that the port of export is place of removal, therefore the Cenvat credit is admissible on the CHA service. The judgment in the case of Ispat Industries Ltd. (supra) relied upon by the Ld. Counsel directly applies in the facts of the presen....