https://www.taxtmi.com/caselaws?id=234817 For export goods sold on FOB basis, transportation and allied services used up to the port of loading are treated as input services because the place of removal extends to that port. On that footing, cenvat credit of service tax paid on GTA outward services for moving export consignments from the factory to the port was held admissible. The analysis followed the Board's circular on credit for transportation up to the place of sale and prior Tribunal rulings recognising export-related transport and connected services up to the port as eligible for credit. The Revenue's objection on inadmissibility therefore failed. en-us Fri, 15 Feb 2013 00:00:00 +0530 Tue, 12 Aug 2014 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234817 For export goods sold on FOB basis, transportation and allied services used up to the port of loading are treated as input services because the place of removal extends to that port. On that footing, cenvat credit of service tax paid on GTA outward services for moving export consignments from the factory to the port was held admissible. The analysis followed the Board's circular on credit for transportation up to the place of sale and prior Tribunal rulings recognising export-related transport and connected services up to the port as eligible for credit. The Revenue's objection on inadmissibility therefore failed. Case-Laws Service Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234817