Ahemdabad CESTAT on rule 3 of the CENVAT Credit Rules, 2004

Last updated: 18 September 2008

Court :
CESTAT

Brief :
Rule 3 of the CENVAT Credit Rules, 2004 - CENVAT credit - Respondents were utilizing services of Customs House Agent (CHA) and surveyors at time of export of goods by treating same as input service - Respondents continued to remain owners of goods till same were exported as such place of removal in case of exported goods was port area - Whether since ownership of goods remained with respondents till port area, it could be safely concluded that all services availed by them till port area were required to be considered as input service inasmuch as same were clearly related to business activities - Held, yes - Whether, therefore, credit of duty paid on such services was admissible to respondents - Held, yes

Citation :
Commissioner of Central Excise (Appeals) v. Rolex Rings (P.) Ltd. [Appeal No. E/375 & 454 of 2007]