2017 (4) TMI 887

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....Shri. Vinod Atwani, C.A. for the Appellants Shri. Ajay Kumar, Joint Commissioner, Shri N.N. Prabhudesai, Superintendent and Shri. Sajay Hasija, Superintendent (A.R.) for the Respondent Order In all these appeals common issue involved is that whether appellants are entitle for the credit on input or input services mainly GTA Service, Courier Service, CHA, C& F Service etc. used in export of good....

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....) (k) Central Excise Vs. Inductotherm India P. Ltd. 2014 (36) STR 994 (Guj) (l) JSW Steel Ltd. Vs. CCE 2014 (36) STR 801 (T) (m) Commissioner Vs. Dynamic Industries Ltd. 2014 (35) STR 674 (Guj) (n) CCE Vs. Apar Industries Ltd. 2016 (45) STR 71 (Tri.-Mum.) (p) Semco Electric Pvt. Ltd. Vs. CCE 2017-TIOL-315-CESTAT-MUM (q) Welspun Maxsteel Ltd Vs. CCE[2013 (30) STR 614(Tri. Mum)] (r) B.G. Shir....

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....the admissibility of Cenvat credit in respect of services namely GTA Service, Courier Service, CHA service used for exports of the goods. This issue has come up in various cases before this Tribunal and it has been consistently held that in case of export, place of removal stand extended upto the port of export therefore all the services required for export of goods are admissible input services, ....