https://www.taxtmi.com/caselaws?id=209833 In FOB export transactions, outward transportation of goods up to the port of export may qualify as input service credit where that port is the place of removal. The analysis turned on the meaning of "input service" and "place of removal" under the Cenvat scheme, with the Board circular and the pre-amendment position indicating that freight up to the export destination could fall within credit eligibility when ownership remained with the seller until export. The 2008 amendment was noted as confirming this treatment for the prior regime. Service tax paid on transportation up to the port of export was therefore admissible as Cenvat credit. en-us Wed, 13 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209833 In FOB export transactions, outward transportation of goods up to the port of export may qualify as input service credit where that port is the place of removal. The analysis turned on the meaning of "input service" and "place of removal" under the Cenvat scheme, with the Board circular and the pre-amendment position indicating that freight up to the export destination could fall within credit eligibility when ownership remained with the seller until export. The 2008 amendment was noted as confirming this treatment for the prior regime. Service tax paid on transportation up to the port of export was therefore admissible as Cenvat credit. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209833