https://www.taxtmi.com/caselaws?id=246460 Cenvat credit was held admissible on service tax paid for Customs House Agent services used in export transactions where the port was treated as the place of removal. The analysis relied on the Board's circular permitting credit on services up to the place of sale when sale and transfer of property in the goods occur at that place, and on the Tribunal's earlier view that in FOB/CIS exports the port constitutes the place of removal. On the facts found, the CHA services formed part of the eligible credit chain, and the Revenue's challenge failed. en-us Thu, 03 May 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246460 Cenvat credit was held admissible on service tax paid for Customs House Agent services used in export transactions where the port was treated as the place of removal. The analysis relied on the Board's circular permitting credit on services up to the place of sale when sale and transfer of property in the goods occur at that place, and on the Tribunal's earlier view that in FOB/CIS exports the port constitutes the place of removal. On the facts found, the CHA services formed part of the eligible credit chain, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246460