2017 (8) TMI 265

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....dhary. The facts of the case in brief are that the respondent/assessee is engaged in the manufacture of iron & steel products classifiable under chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The respondent availed Cenvat Credit of Service Tax paid on Customs House Agent Service rendered for export of their final products at the port. The adjudicating authority disallowe....

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....) Piramal Healthcare Ltd. v. Commissioner of Central Excise, Thane-I [2016 (41) S.T.R. 900 (Tri.-Muibai)] (5) Kennametal India Ltd. v. Commissioner of C.Ex., LTU, Bangalore [2016 (46) S.T.R. 57 (Tri.-Bang.)] (6) Commissioner of C.Ex., Rajkot v. Rolex Rings P.Ltd. [2008 (230) E.L.T. 569 (Tri.-Ahmd.)] (7) Plus Paper Foodpac Ltd. v. Commissioner of C.Ex., Thane [2013 (30) S.T.R. 529 (Tri.-Mumbai)]....

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....l. The Revenue has contended that the place of removal in case of goods exported is the factory gate but has not given any basis for this assertion. The fact is that the ownership of the goods and the risks related thereto remain with the respondent at least up to the loading of the goods on the ship at the port of shipment. Section 4 of the Central Excise Act, 1944 inter alia states that the pl....

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....ragraphs 6, 7, 8 and 10 of the said judgment, while dealing with the issue of admissibility of CENVAT credit on custom house agent service, shipping agent service, container services used for export of finished goods by manufacturer thereof, in effect, held that these services were utilised for purpose of export of final products and exporters could not do business without them and hence service t....