MODERN PETROFILS Vs. COMMR. OF C. EX., VADODARA

JUDGEMENT

(1.) THE issue involved in this case is admissibility of Cenvat credit of Service tax paid on GTA services for outward freight from factory to port of export. In the impugned order, it has been held that in the case of appellants, the place of removal is factory and therefore credit is not admissible.

(2.) NO one has appeared on behalf of the appellants. However the learned advocate has made written submissions. The learned DR reiterates the observations of the Commissioner in her order. He submits that the place of removal can only be a factory or a warehouse or a depot and therefore the appellants contention that port of shipment would be place of removal is not correct. I have considered the submissions made by both the sides. The learned advocate for the appellants had submitted that the matter does not involve an issue of outward freight for domestic clearances at all. Therefore the limited issue to be decided is whether port of shipment can be considered as place of removal. It was also submitted before the Commissioner (Appeals) that in all the cases, exports were made on FOB/CIF basis.

(3.) FURTHER , he has also submitted that the decision in the case of ABB Ltd. [2009 (15) S.T.R. 23 (Tri. -LB)] which has been stayed would not affect the legal position taken by the Tribunal in the above decisions. I agree with the submissions made by the learned advocate and accordingly allow the appeal with consequential relief to the appellants.