https://www.taxtmi.com/caselaws?id=383064 The Tribunal ruled in favor of the appellant, a manufacturer and exporter of PP sheets, allowing them to claim Cenvat Credit on services received for export under Notification No. 17/2009-ST. The appellant successfully argued that the gateway port where goods are loaded onto vessels constitutes the place of removal for export, entitling them to the credit. The Revenue's contention that the appellant was not eligible for the credit was rejected, and the Tribunal set aside the disallowance of Cenvat Credit and penalty imposition, granting the appellant consequential benefits. en-us Thu, 07 Mar 2019 00:00:00 +0530 Wed, 17 Jul 2019 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383064 The Tribunal ruled in favor of the appellant, a manufacturer and exporter of PP sheets, allowing them to claim Cenvat Credit on services received for export under Notification No. 17/2009-ST. The appellant successfully argued that the gateway port where goods are loaded onto vessels constitutes the place of removal for export, entitling them to the credit. The Revenue's contention that the appellant was not eligible for the credit was rejected, and the Tribunal set aside the disallowance of Cenvat Credit and penalty imposition, granting the appellant consequential benefits. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383064