https://www.taxtmi.com/caselaws?id=355815 The Appellate Tribunal CESTAT AHMEDABAD held that the Appellants are not entitled to cenvat credit for service tax paid on ocean freight and airfreight charges. The Tribunal determined that for export goods, the 'place of export' (sea port/air port) should be considered as the 'place of removal,' making the service tax on these charges not admissible for credit. The decision was based on the interpretation of 'input service' under the Cenvat Credit Rules, 2004, and aligned with the precedent set by the Hon'ble Gujarat High Court. Consequently, the Appeal was dismissed. en-us Thu, 30 Nov 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355815 The Appellate Tribunal CESTAT AHMEDABAD held that the Appellants are not entitled to cenvat credit for service tax paid on ocean freight and airfreight charges. The Tribunal determined that for export goods, the 'place of export' (sea port/air port) should be considered as the 'place of removal,' making the service tax on these charges not admissible for credit. The decision was based on the interpretation of 'input service' under the Cenvat Credit Rules, 2004, and aligned with the precedent set by the Hon'ble Gujarat High Court. Consequently, the Appeal was dismissed. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355815