https://www.taxtmi.com/caselaws?id=215339 FOB export sales left ownership with the seller until loading on the ship, so the port of export was treated as the place of removal. GTA service used to transport final products from the factory to that place therefore fell within the definition of input service under rule 2(l) of the CENVAT Credit Rules, 2004. On that basis, CENVAT credit on service tax paid for such transport was admissible, consistent with earlier Tribunal rulings taking the same view. en-us Sat, 03 Dec 2011 00:00:00 +0530 Sat, 15 Sep 2012 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215339 FOB export sales left ownership with the seller until loading on the ship, so the port of export was treated as the place of removal. GTA service used to transport final products from the factory to that place therefore fell within the definition of input service under rule 2(l) of the CENVAT Credit Rules, 2004. On that basis, CENVAT credit on service tax paid for such transport was admissible, consistent with earlier Tribunal rulings taking the same view. Case-Laws Central Excise Sat, 03 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215339