https://www.taxtmi.com/caselaws?id=255757 Refund of accumulated Cenvat credit under Notification No. 05/2006-CE(NT) was considered in relation to input services used for FOB export of goods, with the relevant period extending the place of removal up to the port. Freight outward up to the place of removal, freight inward, CHA charges linked to inputs, security, building service charges and allied services were treated as having nexus with manufacture and export activity. On that basis, the refund claim was held admissible, reflecting the principle that taxes should not be exported, and the Revenue's appeal was rejected. en-us Wed, 16 Apr 2014 00:00:00 +0530 Wed, 01 Jul 2015 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255757 Refund of accumulated Cenvat credit under Notification No. 05/2006-CE(NT) was considered in relation to input services used for FOB export of goods, with the relevant period extending the place of removal up to the port. Freight outward up to the place of removal, freight inward, CHA charges linked to inputs, security, building service charges and allied services were treated as having nexus with manufacture and export activity. On that basis, the refund claim was held admissible, reflecting the principle that taxes should not be exported, and the Revenue's appeal was rejected. Case-Laws Service Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255757