https://www.taxtmi.com/caselaws?id=246704 The appeal filed by the Revenue challenging the eligibility of the respondent for cenvat credit of service tax paid on services used exclusively for export of goods was rejected. The Tribunal found that for FOB exports, the Port constitutes the place of removal, allowing cenvat credit for service tax paid on CHA Services and Port services. The decision aligns with established Tribunal precedents and clarifies that services provided at the Port for export purposes qualify for cenvat credit, even if the place of removal is the factory gate. en-us Fri, 14 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246704 The appeal filed by the Revenue challenging the eligibility of the respondent for cenvat credit of service tax paid on services used exclusively for export of goods was rejected. The Tribunal found that for FOB exports, the Port constitutes the place of removal, allowing cenvat credit for service tax paid on CHA Services and Port services. The decision aligns with established Tribunal precedents and clarifies that services provided at the Port for export purposes qualify for cenvat credit, even if the place of removal is the factory gate. Case-Laws Central Excise Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246704