2017 (9) TMI 870

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.... the port of export. 2. The brief facts as per the show cause notice (which is periodical in nature as similar show cause notices have been issued in the past also) are: "4. It appears that the outdoor freight for transportation of goods is beyond the p[lace of removal i.e. factory gate and hence cannot be considered as used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and services used in relation to setting up, modernization, renovation or repairs of the factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upt....

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....he Assistant Commissioner was pleased to disallow the proposed credit holding that outward goods transport service so availed by the appellant is not input service within the meaning of Rule 2(l) of CCR 2004. It is further alleged that the appellant did not give any details of the said outward transport service availed by them for the transport of the final products for export sale from their factory gate to the place of export. Further, observing that the real purpose of the said service is not forthcoming whether the same have been used for clearance of finished goods from factory gate to the place of export to establish that their place of removal was place of export or port of export only and not the factory gate. 3. Being aggrieved,....

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....lity of Cenvat Credit in respect of GTA service for home consumption and not for exports therefore facts in the present appeals are different from the judgments of both cases. Much water has flown on this issue and various benches have passed detailed orders holding that in case of export, services used upto port of export is upto place of removal hence credit is admissible on such services. Therefore I need not to reiterate the observations of the various judgments. Following the ratio of the decisions cited by the Ld. Counsels, I set aside the impugned orders and allow the appeals". Accordingly, the Ld. Counsel prays for allowing the appeal and dismissing the cross-objection by the Revenue. 5. The Ld. AR for Revenue have been relied....