2020 (1) TMI 361

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri S.N. Gohil, Supdt.(AR), for the Respondent. ORDER The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of services of fumigation of export containers at port. The lower authorities have denied Cenvat Credit on the ground that it is used beyond the place of removal and the service has no nexus with the manufacture of the goods. 2. Shri S.J. V....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecords. I find that fumigation service is used for fumigation of export containers wherein the export goods are stuffed & exported. This service is performed at port of export. It has been consistently held that all the services used in respect of export of goods up to the port of export are considered well within the place of removal. In case of export beyond the port of export is only out of pla....