https://www.taxtmi.com/caselaws?id=378302 Cenvat credit was treated as available on service tax paid on terminal handling charges and ground rent used in connection with export clearances where the contractual arrangement showed that the exporter retained ownership until delivery at the buyer's premises. The circulars relied on by the tribunal clarified that, for export clearances, the place of removal can be the port, ICD or CFS, and services used up to that point qualify for credit. On those facts, the services were regarded as used up to the place of export, so the credit was admissible and the disallowance unsustainable. en-us Mon, 14 Jan 2019 00:00:00 +0530 Fri, 12 Apr 2019 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378302 Cenvat credit was treated as available on service tax paid on terminal handling charges and ground rent used in connection with export clearances where the contractual arrangement showed that the exporter retained ownership until delivery at the buyer's premises. The circulars relied on by the tribunal clarified that, for export clearances, the place of removal can be the port, ICD or CFS, and services used up to that point qualify for credit. On those facts, the services were regarded as used up to the place of export, so the credit was admissible and the disallowance unsustainable. Case-Laws Central Excise Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378302