2017 (9) TMI 1252

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....012. 2. Brief facts of the case are that M/s. Electrosteel Casting Limited, the Appellant is engaged in the manufacture and export of Ductile Iron pipes and fittings classifiable under Chapter 73 of the CETA. The Appellant operates under the CENVAT Credit Scheme and had availed Cenvat Credit of service tax on inter alia 3 services, namely Customs House Agent (CHA), Port Services and Steamer Agent Services at the Port of shipment for export of its finished goods on F.O.B. basis. Proceedings were initiated against the Appellant vide Show-cause Notice dated-09/03/2010, proposing to deny the Cenvat credit of service tax on these three services used by the Appellant for exporting its finished goods on the purported ground that the services we....

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.... 57 (Tri.-Bang.) (iv) Ballarpur Industries Ltd. Vs. Commr. of C. Ex., Pune-III [2014 (36) S.T.R. 1122 (Tri.-Mumbai) (v) Adani Port & Special Economic Zone Ltd. Vs. C.S.T., Ahmedabad [2016 (42) S.T.R. 1010 (Tri.-Ahmd.) (vi) Lamtuf Plastics Ltd. Vs. Commr. of Central Excise, Customs & Service Tax, Hyderabad-II [2016 (46) S.T.R. 388 (Tri.-Bang.) (vii) Hema Engineering Industries Ltd. Vs. Commr. of C. Ex., Delhi-III [2016 (46) S.T.R. 439 (Tri.-Del.). (viii) Monarch Catalyst Pvt. Ltd. Vs. Commr. of C.E., Thane-I [2016 (41) S.T.R. 904 (Tri.-Mumbai) (ix) CBEC Circular No. 999/6/2015-CX dated- 28/02/2015 (x) Commr. of C.Ex., Nagpur Vs. Ultratech Cement Ltd. [2010 (20) S.T.R. 577 (Bom.)] (xi) Bell Ceramics Ltd. Vs. Commr. of ....

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....of a factor, premises of provider of output service or an office relating to such factory of premises, advertisement or sales promotion, market research, storage upto the place of removal , procurement of inputs, accounting, auditing, financing , recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of of inputs or capital goods and outward transportation upto the place of removal.] 8. There is no dispute of the fact that the goods have been exported. In such cases the place of removal is the port where the exports are loaded on to the vessel. Inspite of the same, the Adjudicating authority has denied such credit. We....