https://www.taxtmi.com/caselaws?id=33902 Cenvat credit on service tax paid for C & F services used in CHA work for export clearances by a 100% EOU was allowed because the place of removal, in FOB or C & F export situations, was treated as the load port under the Board's circular and earlier Tribunal view. On that basis, the service tax on the impugned C & F services qualified as eligible input service credit, and the disallowance was set aside in favour of the assessee. en-us Thu, 14 Aug 2008 00:00:00 +0530 Mon, 03 Jan 2011 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33902 Cenvat credit on service tax paid for C & F services used in CHA work for export clearances by a 100% EOU was allowed because the place of removal, in FOB or C & F export situations, was treated as the load port under the Board's circular and earlier Tribunal view. On that basis, the service tax on the impugned C & F services qualified as eligible input service credit, and the disallowance was set aside in favour of the assessee. Case-Laws Service Tax Thu, 14 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33902