2017 (7) TMI 978

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....a, Supdt. (A.R) for respondent ORDER The issue involved is that whether the appellant is entitled for cenvat credit on the freight outward service in respect of removal of goods for export. 2. Shri S.G. Dharmadhikari, Ld. Counsel along with Ms. Lalita Phadke, Ld. Advocate appearing on behalf of the appellant, submits that credit was availed in respect of outward freight which was used for....

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....Rajkot Vs. Rolex Rings P. Ltd. 2008 (230) E.L.T. 569 (Tri.-Ahmd. (ii) Commissioner of C.Ex., Surat Vs. Colour Synth Industries P. Ltd. 2009 (14) STR 309 (Tri.-Ahmd.) (iii) Leela Scottish Lace Pvt. Ltd. Vs. Commissioner of Cus., Bangalore 2010 (19) STR 69 (Tri.-Bang.) (iv) Commissioner of C.Ex., Rajkot Vs. Adani Pharmachem P. Ltd. 2008 (232 E.L.T. 804 (Tri.-Ahmd.) (v) Rajasthan Spg. & W....

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.... of Carrier Air-conditioning & Refrigeration Ltd. Vs. C.C.E., Delhi-IV 2016 (41) STR 824 (Tri.-Chan.) 4. I have carefully considered the submissions made by both the sides. I find from the facts that the outward transportation is in respect of the export goods for delivery at the port. On perusal of the export documents, it is clear that the appellant is responsible for delivery of the export g....