2012 (9) TMI 747

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....t, it was noticed that the respondent, during the period October 2007 to January 2009, had availed cenvat credit amounting to Rs.4,84,518/- on Custom House Agent services and terminal handling charges, in respect of their export consignments. The department entertained a view that as per Rule 2(1) of Cenvat Credit Rules, 2004, the said services do not fall under the definition of input service and....

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.... s decisions.   (i) CCE Vs. Adani Pharmachem Pvt. Ltd. 2008 (232) ELT 0804 (Tri. Ahmd.)   (ii) CCE Rajkot Vs. Rolex Rings Pvt. Ltd. 2008 (230) ELT 569 (Tri. Ahmd.)   (iii) CCE Vs. Vhamundi Textiles (Silk Mills) Ltd. 2010 (258) ELT 141 (Tri. Bang.)   4. In these cases it has been held that in the case of F.O.B. exports, load port has to be considered as place of remo....