https://www.taxtmi.com/article/detailed?id=5454 The core contention is whether services used after the factory gate constitute usage beyond the place of removal under Notification No. 41/2012-ST. The department treats FOB delivery at the port as the place of removal, denying refunds for services up to shipment, while exporters contend sales are ex-factory and delivery to a carrier at the factory effects removal, excluding post-removal transport and insurance from excise value and making such services eligible for refund or specified drawback. en-us Mon, 27 Jan 2014 21:46:55 +0530 Mon, 27 Jan 2014 21:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5454 The core contention is whether services used after the factory gate constitute usage beyond the place of removal under Notification No. 41/2012-ST. The department treats FOB delivery at the port as the place of removal, denying refunds for services up to shipment, while exporters contend sales are ex-factory and delivery to a carrier at the factory effects removal, excluding post-removal transport and insurance from excise value and making such services eligible for refund or specified drawback. Articles Service Tax Mon, 27 Jan 2014 21:46:55 +0530 https://www.taxtmi.com/article/detailed?id=5454