TaxTMI 
TaxTMI 
2019 (7) TMI 760
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.... parties. The issue in this appeal is whether the appellant, a manufacture and exporter of PP sheet etc, whether they are entitled to exemption of service tax/ refund of Service Tax under Notification/No. 17/2009-ST, on services received by the appellant being railway freight from ICD Tuklakabad to Gateway Port, terminal handling charges, LDDTSC charges to Container Corporation of India and Gatewa....
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....ervice in terms of Rule 2l() of CCR, 2004 read with CBEC Cirucular No. 999/6/2015-CX dated 28th February, 2015 wherein it has been clarified as regards 'the place of removal' - in the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacture and goods are handed over to the shipping line after LEO is issued. It is the responsibility of the sh....
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....r (Appeals) who vide the impugned order was pleased to uphold the rejection of the Cenvat Credit. 3. Being aggrieved the appellants are before this Tribunal. The Ld. Counsel for the appellant have taken to provision of "the place of removal‟ as contained in Clause C to explanation in Section 4 of the Central Excise Act, which provides "place of removal" means- (i) a factory or any other p....
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...., it is the primary responsibility of the manufacturer-exporter to bring the goods to the gateway port. It is only in the scheme of foreign trade, by way of facilitation that from the ICD the goods are with the custodian for transport to the Gateway port, however, the appellant as a manufacturer-exporter incurs the expenditure till the time the goods are put on the vassal at the Gateway port. Acco....