https://www.taxtmi.com/caselaws?id=326861 CENVAT credit on service tax paid for transporting export goods from the factory to the port was held not deniable on the basis that the factory gate was the place of removal. For manufacturer-exporters, the Board's circular treated the place of removal for export clearances as the port or ICD/CFS where the shipping bill is filed and delivery is made to the shipping line. On that footing, the show-cause notice failed because its sole premise was incorrect; whether the transport cost was borne by the assessee was immaterial to that issue. 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 CENVAT credit on service tax paid for transporting export goods from the factory to the port was held not deniable on the basis that the factory gate was the place of removal. For manufacturer-exporters, the Board's circular treated the place of removal for export clearances as the port or ICD/CFS where the shipping bill is filed and delivery is made to the shipping line. On that footing, the show-cause notice failed because its sole premise was incorrect; whether the transport cost was borne by the assessee was immaterial to that issue. Case-Laws Central Excise Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326861