2018 (11) TMI 25

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....naiah, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 10.5.2018 passed by the Commissioner, whereby the Commissioner has confirmed the demand of irregular CENVAT credit availed by the appellant amounting to Rs. 11,28,077/- along with interest and equal penalty. 2. Briefly the facts of the present case are that the appellant is ....

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.... for fresh decision. On remand, the impugned order was passed confirming the disallowance on the same credit. The details of which are given herein below: Sl. No. Amount of Credit Nature of input service Reason for denial 1 Rs.2,95,097/- Outward GTA in respect of export of their goods (Post April 2008) Definition excludes transportation after the place of removal. 2 R....

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....exports and the sample documentation and other details have also been enclosed. He further submitted that in the case of export, port is place of removal whereby the credit is not deniable and for this submission, he relied upon the following decisions and the Circulars: (i) Circular No.999/6/2015-CX dated 28.2.2015 (ii) Circular No.1065/4/2018-CX (iii) Kennametal India Ltd. vs. CCE: 2016....

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.... that in view of the Board Circular dated 28.2.2015 and in view of the decision of the Tribunal in the case of Mahindra Reva Electric Vehicles and Kennametal India Ltd. cited supra, it is a settled issue that in the case of export, port is the place of removal and credit up to the port of export is an input credit, which the appellant is entitled to. Further, I find that there is no time limit pre....