2017 (4) TMI 887

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.... with Ms. Anagha Gavade, Advocate, 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,....

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.... 693 (T) MTR (j) Foods Ltd. Vs. CCE 2011 (22) STR 342 (T) (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) W....

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....ully considered the submissions made by both sides. 5. I find that issue relates to 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 ....