https://www.taxtmi.com/caselaws?id=255937 For FOB export sales, services integrally connected with movement, handling, documentation, loading and clearance of goods up to the port of export qualify for CENVAT credit when the port is the place of removal. The Tribunal relied on the binding departmental circular and held that the place of removal may, depending on the facts, extend beyond the factory gate to the export destination. On the facts, the port of export was treated as the place of removal, the factory gate approach adopted by the Commissioner (Appeals) was rejected, and credit on the disputed services was allowed; the related penalty consequences were also set aside. en-us Wed, 29 Oct 2014 00:00:00 +0530 Fri, 30 Jan 2015 08:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255937 For FOB export sales, services integrally connected with movement, handling, documentation, loading and clearance of goods up to the port of export qualify for CENVAT credit when the port is the place of removal. The Tribunal relied on the binding departmental circular and held that the place of removal may, depending on the facts, extend beyond the factory gate to the export destination. On the facts, the port of export was treated as the place of removal, the factory gate approach adopted by the Commissioner (Appeals) was rejected, and credit on the disputed services was allowed; the related penalty consequences were also set aside. Case-Laws Central Excise Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255937