https://www.taxtmi.com/caselaws?id=246578 Credit of service tax on CHA and clearing and forwarding services used for FOB exports was treated as admissible because the place of removal in such transactions extends beyond the factory gate to the port. Since possession of the goods does not pass to the buyer at the factory stage, services used up to the port are integrally connected with clearance and sale of the goods and have the required nexus with manufacture. A Board circular supported this view. On that basis, the services were not treated as unconnected with the manufacturing activity, and the Revenue's challenge failed. en-us Fri, 31 Aug 2012 00:00:00 +0530 Wed, 02 Apr 2014 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246578 Credit of service tax on CHA and clearing and forwarding services used for FOB exports was treated as admissible because the place of removal in such transactions extends beyond the factory gate to the port. Since possession of the goods does not pass to the buyer at the factory stage, services used up to the port are integrally connected with clearance and sale of the goods and have the required nexus with manufacture. A Board circular supported this view. On that basis, the services were not treated as unconnected with the manufacturing activity, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246578