https://www.taxtmi.com/caselaws?id=329556 The Tribunal held in favor of M/s MSPL Ltd., determining that their activities constitute "manufacture" under the Foreign Trade Policy (FTP) 2004-09. It ruled that Rule 6 of the CENVAT Credit Rules, 2004, does not apply to iron ore exported by a 100% EOU. Additionally, the Tribunal established that the "place of removal" is the port of shipment, entitling M/s MSPL Ltd. to CENVAT credit for input services used up to that point. Consequently, the appeals by the Revenue were dismissed, and M/s MSPL Ltd.'s appeals were allowed, granting them consequential relief. en-us Wed, 20 Jan 2016 00:00:00 +0530 Tue, 20 Mar 2018 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329556 The Tribunal held in favor of M/s MSPL Ltd., determining that their activities constitute "manufacture" under the Foreign Trade Policy (FTP) 2004-09. It ruled that Rule 6 of the CENVAT Credit Rules, 2004, does not apply to iron ore exported by a 100% EOU. Additionally, the Tribunal established that the "place of removal" is the port of shipment, entitling M/s MSPL Ltd. to CENVAT credit for input services used up to that point. Consequently, the appeals by the Revenue were dismissed, and M/s MSPL Ltd.'s appeals were allowed, granting them consequential relief. Case-Laws Service Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329556