2012 (12) TMI 105

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.... Kumar: The respondent during the period of dispute were clearing their final product for export under ARE-1. The respondent s contract with their overseas customers was on C&F basis. The point of dispute is as to whether the respondent were eligible for credit of service tax paid on the GTA service availed for transportation of the goods from the factory to the port. The department was of the vi....

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....sp; 3. Heard both the sides. 4. Shri M.S. Negi, the ld. DR assailed the impugned order reiterating the grounds of appeal and pleaded that the impugned order being contrary to the provisions of law is not sustainable.   5. Shri B.L. Narasimhan, ld. Advocate for the appellant, pleaded that the respondent s contract with the overseas buyers was on C&F basis; that in view of this, the place of....