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<h1>Tribunal Upholds Service Tax Credit for Goods Transport to Port of Export</h1> The Tribunal upheld the decision of the Commissioner (Appeals) allowing CENVAT credit on service tax paid for goods transport services up to the port of ... Credit of service tax paid on goods transport services up to the port of export - contract is for supply of goods FOR Mumbai (city of export). Therefore the assessee is bound to deliver the goods up to the city from where the export takes place - place of removal has to be treated as Mumbai, place of export and service tax credit has been availed in respect of service tax paid on outward goods transport up to the place of removal only and as per the rules the same is admissible. Issues:1. Disallowance of CENVAT credit on service tax paid on goods transport services up to the port of export.2. Determination of the place of removal for availing service tax credit.Analysis:1. The judgment revolves around the disallowance of CENVAT credit amounting to Rs. 90,944/- on service tax paid for goods transport services up to the port of export. The Original Adjudicating Authority disallowed the credit, leading to an appeal by the revenue. The Commissioner (Appeals) later allowed the benefit, prompting the revenue to appeal again.2. The revenue contended that the place of removal for availing service tax credit is the factory gate, limiting the credit only up to that point. However, the contractual evidence in this case indicated that the goods were to be supplied FOR Mumbai, the city of export. Consequently, the Commissioner determined that the place of removal should be considered as Mumbai, the place of export. Since the goods were to be sold and delivered at the place of export, the appellants were deemed eligible for the service tax credit.3. The judgment referred to a circular issued by the board and a decision of the Tribunal in Rolax Rings (P) Ltd. to support the view that the place of removal in this case is the place of export as per the contract. The service tax credit availed on outward goods transport up to the place of removal was found to be admissible under the rules. The decision cited by the respondents' advocate was deemed relevant and applicable, leading to the rejection of the revenue's appeal due to lack of merits.This detailed analysis of the judgment highlights the key issues of disallowance of CENVAT credit and the determination of the place of removal for availing service tax credit, providing a comprehensive understanding of the legal reasoning and conclusions drawn by the Tribunal in this case.
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