2017 (1) TMI 591

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....evenue ORDER Per: Shri P. K. Choudhary The appellant is a manufacturer of Ferro alloy products classifiable under Chapter 72 of the First of Central Excise Tariff Act, 1985. A SCN dated 23.01.2008 was issued proposing to deny the cenvat credit amounting to Rs. 8,23,944/- along with interest and to impose penalty during the period from January, 2007 to March, 2007. The Adjudicating Authori....

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....d be the port of shipment and all the expenses upto the place of removal shall be borne by the appellant. 6. I find that in the case of CCEx. Vs. Inductotherm India Pvt. Ltd. : 2014 (36) STR 994 (Guj.), the Hon'ble Gujarat High Court held that though there is no express inclusion of such service in the definition of input service in Rule 2 (l) of Central Credit Rules, 2004, it can be includ....

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....at in case of export of final product, place of removal would be port of shipment and not factory gate and therefore, the manufacturer would be entitled to avail the amount claimed towards cargo handling as input service under the Cenvat Credit Rules. 23. Admittedly, cargo handling services are utilized for the purpose of export of final product where the place of removal for the purpose ....

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....oods from the factory, without clearance to any other place such as, godown, warehouse, etc. from where it would be ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place of removal. It had been in clear terms held that outward transport service used by the manufacturer for transpor....