2018 (1) TMI 1203

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....e tax paid towards services received from service provider situated abroad for warehousing and handling of the goods stored outside India. Adjudicating authority after following due process of law upheld the contention of the appellant and dropped the demand raised on merits as well as on limitation. Aggrieved by such order, an appeal was preferred before the first appellate authority by Revenue. The first appellate authority in para 5 of the impugned order has specifically recorded the following:- "5. I have gone through the case and considered the averment made by the appellant as well as cross-objection filed by the respondent. The lower authority has decided the case both on merits and on limitation grounds whereas the revenue ....

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....n acceptable condition to the purchaser at his door step, CENVAT Credit is eligible. I reproduce the said paragraphs:- "5. Heard both sides and considered the submissions. 6. The Revenue has filed this appeal on the ground that in the case of export of the goods, place of removal is port of export and to that extent, they have relied on para 4 of the circular dated 28.2.2015. which reads as under: 4. In most of the cases, therefore, it would appear that handing over of the goods to the carrier/transporter for further delivery of the goods to the buyer, with the seller not reserving the right of disposal of the goods, would lead to passing on of the property in goods from the seller to the buyer and it is the facto....