Custom, Excise & Service Tax Tribunal
M/S Piramal Healthcare Ltd vs Commissioner Of Central Excise, ... on 30 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. IV Appeal No. E/481/11 (Arising out of Order-in-Appeal No. SB/260/Th-I/10 dated 1.12.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai). For approval and signature: Honble Shri Raju, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair copy : Seen of the order? 4. Whether order is to be circulated to the Departmental : Yes authorities?
====================================================== M/s Piramal Healthcare Ltd.
Appellant Vs. Commissioner of Central Excise, Thane-I Respondent Appearance:
Shri Manoj Chauhan, C.A. for Appellant Shri H.M. Dixit, Assistant Commissioner (AR) for Respondent CORAM:
SHRI RAJU, MEMBER (TECHNICAL) Date of Hearing: 30.12.2015 Date of Decision: .2016 ORDER NO.
Per: Raju The appellant, M/s Piramal Health Care Ltd., are engaged in manufacture of excisable goods and were availing CENVAT Credit in respect of Service Tax pain on services received from CHA in respect of export of consignment. The Revenue sought to deny the credit of the said services on the grounds that the said services are availed beyond the place of removal and are not covered under the definition of the input services.
2. Learned Counsel for the appellant asserted that the issue of admissibility of credit on CHA services has been settled by the CBE&C vide its Circular No. 999/6/2015-CX dated 28.2.2015, wherein CBE&C has clarified as follows: -
6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping line. After Let Export Order is issued, it is the responsibility of the shipping line to ship the goods to the foreign buyer with the exporter having no control over the goods. In such a situation, transfer of property can be said to have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly. Learned Counsel also relies on a number of other Tribunal and Hon'ble High Courts decisions.
3. The learned AR relies on the impugned order.
4. I have gone through the rival contentions. I find that the issue is settled in view of the clarification issued by CBE&C. In view of a clear cut clarification by CBE&C, demand of reversal of CENVAT Credit taken in respect of CHA services utilized for export of goods cannot be sustained. The appeal is accordingly allowed. (Pronounced in Court on ) (Raju) Member (Technical) Sinha 1 Appeal No. E/481/11