2012 (12) TMI 648

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....1. During the period 2006-07 and 2007-08 the appellant had availed Cenvat Credit on services such as Customs House Agent's services, Shipping Agent's and container services and commission paid these agents in respect of input services for finished goods which were exported. Revenue entertained a view that the services related to clearance of finished goods beyond the place of removal and sales act....

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....ral decisions of the Tribunal to support his submission. 3. We have considered submissions made by both sides. As submitted by the learned counsel in respect of FOB exports, the place of removal has to be treated as the Port. Further input service definition is an inclusive definition of services used by the manufacturer directly or indirectly in or in relation to manufacture and clearance and ....