M/S. Dynamic Dish India Ltd vs C.C.E. Hyderabad-Iv on 14 October, 2013
In view of the settled legal position and in view of the above case laws and the Circular, we are of the view that Port is to be construed as the place of removal for the purpose of exports. As regards customs house agent service and wharfage charges, we are of the view that the same are eligible for cenvat credit in view of the nexus in existence between the goods manufactured and the services under dispute which are essential for export, the same is qualified for credit. Having decided that the place of removal is the Port, we hold that the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges. Since credit is decided to be eligible for the appellants, levy of penalty is also set aside.