https://www.taxtmi.com/caselaws?id=205871 The Tribunal rejected the Revenue's appeal and affirmed the respondents' eligibility for the cenvat credit refund for service tax paid on outward transportation of goods for export. The Tribunal determined that the Port of export should be deemed as the place of removal for cenvat credit purposes, allowing the respondents to claim the refund based on the nexus between the input service and their business activities, rather than a direct relation to manufacture. en-us Wed, 17 Aug 2011 00:00:00 +0530 Tue, 27 Sep 2011 23:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205871 The Tribunal rejected the Revenue's appeal and affirmed the respondents' eligibility for the cenvat credit refund for service tax paid on outward transportation of goods for export. The Tribunal determined that the Port of export should be deemed as the place of removal for cenvat credit purposes, allowing the respondents to claim the refund based on the nexus between the input service and their business activities, rather than a direct relation to manufacture. Case-Laws Service Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205871