https://www.taxtmi.com/caselaws?id=326861 The Tribunal allowed the appeals in favor of the appellants, M/s. Bang Data Forms Pvt Ltd. and Bang Polypacks, regarding the denial of credit of service tax paid on transport services for export dispatches. The decision was influenced by a Circular issued by CBEC clarifying that for manufacturer exporters, the place of removal is considered to be the ICD/ports, not the factory gate. This clarification rendered the issue of transportation cost irrelevant, leading to the overturning of the demand for credit on export dispatches. en-us Tue, 22 Mar 2016 00:00:00 +0530 Thu, 10 Nov 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326861 The Tribunal allowed the appeals in favor of the appellants, M/s. Bang Data Forms Pvt Ltd. and Bang Polypacks, regarding the denial of credit of service tax paid on transport services for export dispatches. The decision was influenced by a Circular issued by CBEC clarifying that for manufacturer exporters, the place of removal is considered to be the ICD/ports, not the factory gate. This clarification rendered the issue of transportation cost irrelevant, leading to the overturning of the demand for credit on export dispatches. Case-Laws Central Excise Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326861