2011 (7) TMI 547

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....een denied cenvat credit of service tax paid on shipping freight charges, port charges, bank charges, courier charges, CHA services etc. relating to their exports from India. The credit has been denied on the ground that these are post clearance activities and the appellant has not been able to establish any nexus between the business of manufacturing and export of excisable goods and use of servi....

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....e eligibility has to be determined on the basis of nexus with the activities relating to business. Further, this Tribunal also, in the case of CCE, Rajkot vs. Adani Pharmachem Pvt. Limited 2008 (12) STR 593 (Tri. Ahmd.) took a view that in the case of exports on FOB basis, place of removal has to be taken as port and therefore, services referred to by the assessee are admissible. In this case, the....