2017 (8) TMI 1098

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....at credit on CHA service was availed by the appellant. The department has denied the Cenvat credit on the ground that no evidence was produced that the CHA service was used for export of goods and place of removal is not the factory, but it is port of exports therefore place of removal is factory gate consequently Cenvat credit was denied. 2. Shri. T.C. Nair, Ld. Counsel for the appellant submits....

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..... S.R. Nair, Ld. Examiner(A.R.) reiterates the findings of the impugned order. He submits that appellant did not submit any proof which shows that place of removal is a port of export therefore lower authority have rightly denied Cenvat credit for the reason place of removal is factory gate. He placed reliance on the following judgments: (a) Excel Crop Care Limited Vs. Commissioner of C. Ex. Ahme....