https://www.taxtmi.com/caselaws?id=241983 The appeal was directed by the Revenue against the Order-in-Appeal allowing the credit of services availed by the respondent from the factory to the port of export. The Tribunal held that services availed till the place of removal in FOB/CIF contracts are admissible, clarifying that services rendered for outward transportation up to the load port are eligible for CENVAT credit. The Tribunal emphasized the need to consider specific facts to determine the place of removal accurately, leading to the rejection of the Revenue's appeal. en-us Fri, 20 Dec 2013 00:00:00 +0530 Sat, 04 Jan 2014 06:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241983 The appeal was directed by the Revenue against the Order-in-Appeal allowing the credit of services availed by the respondent from the factory to the port of export. The Tribunal held that services availed till the place of removal in FOB/CIF contracts are admissible, clarifying that services rendered for outward transportation up to the load port are eligible for CENVAT credit. The Tribunal emphasized the need to consider specific facts to determine the place of removal accurately, leading to the rejection of the Revenue's appeal. Case-Laws Service Tax Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241983