Custom, Excise & Service Tax Tribunal
M/S Deepkiran Foods Pvt. Ltd vs C.C.E. & S.T. Ahmedabad-Iii on 16 August, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/12942/2014-SM [Arising out of OIA No.AHM-EXCUS-003-APP-035-14-15 dated 09.06.2014passed byCommissioner (Appeals), Ahmedabad] M/s Deepkiran Foods Pvt. Ltd. Appellant Vs C.C.E. & S.T. Ahmedabad-iii Respondent
Represented by:
For Appellant: Mr. D.K. Trivedi, Advocate For Respondent: Mr. A. Mishra, A.R. CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/decision:16.08.2017 Final Order No.A/ 11812 /2017 Per: Dr. D.M. Misra Heard both the sides.
2. The Ld. Advocate submits that the issue involved in the presentcase is whether the cash refund of the CENVAT credit availed on the service tax paid on various services is admissible under Rule 5 of the Cenvat Credit Rules, 2004. It was rejected on the ground that services were received and utilized beyond the place of removal of the goods. He submits that the entire quantity of manufactured goods were exported by them and these services on which service tax paid by and credit availed had been used for manufacture and export of goods. He submits that in case of export of goods, the place of removal has to be considered as the port of export, in view of the judgment of the Honble Gujarat High Court in the case of Commissioner vs Dynamic Industries Ltd. reported in 2014 (307) ELT 15 (Guj.).
3. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals).
4. I find that all these services on which service taxhad been paid and credit availed, had been used in or in relation to the manufacture and thereafter export of the goods. Besides, in view of the judgment of the Honble Gujarat High Court in Dynamic Industries Ltd.s case (supra) the place of removal of the manufactured goods exported is the port of export. In the result, the cash refund claimed under Rule 5 of the Cenvat Credit Rules, 2004 is admissible to them. Consequently, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Neha 2 | Page E/12942/2014-SM