https://www.taxtmi.com/caselaws?id=205199 Cenvat credit was treated as available on service tax paid for outward transportation of exported goods up to the port of shipment where exports were made on FOB or CIF terms. On those facts, the port was regarded as the place of removal because the seller's responsibility extended to that point, and outward freight to the port fell within input service coverage. The Tribunal followed its earlier view on export freight and noted that the stay of the Larger Bench decision in ABB Ltd. did not change that position. As a result, credit on freight up to the port of shipment was considered admissible. en-us Thu, 06 Jan 2011 00:00:00 +0530 Thu, 25 Aug 2011 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205199 Cenvat credit was treated as available on service tax paid for outward transportation of exported goods up to the port of shipment where exports were made on FOB or CIF terms. On those facts, the port was regarded as the place of removal because the seller's responsibility extended to that point, and outward freight to the port fell within input service coverage. The Tribunal followed its earlier view on export freight and noted that the stay of the Larger Bench decision in ABB Ltd. did not change that position. As a result, credit on freight up to the port of shipment was considered admissible. Case-Laws Service Tax Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205199