TaxTMI 
TaxTMI 
2019 (10) TMI 1325
X X X X Extracts X X X X
X X X X Extracts X X X X
....the impugned order wherein Cenvat credit has been denied on the business auxiliary service, banking and financial services and transportation by road and rail services on the ground that all the services has been availed by the appellant for export of the goods but beyond the place of removal. 2. The facts of the case are that the appellant is manufacturer and exporter of the goods, it is ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce of removal i.e. upto the port from where the goods have been taken outside India, therefore, they are entitled to avail Cenvat credit on the services in question, in terms of CBEC Circular No. 999/06/2015-CX, dated 28-2-2015. 4. On the other hand, Ld. AR opposed the contentions of the Ld. Counsel and submits that particularly for transportation of goods by road and train from ICD to the p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he goods has been taken outside India, whether the same place is of removal of goods or not? 7. For that I have to see the definition as per Section 2(18) of the Customs Act, 1962 which describes export. As per Section 2(18) of the Act, export means taking goods out of India to place of outside India which means that in case of export of goods, if goods are within the territorial jurisdictio....