2013 (1) TMI 632

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.... in appeal No.SKSS/282/VAPI/2010, dt.21.12.10. The relevant facts that arise for consideration are that during the course of EA-2000 Audit, it was noticed that the respondent, during the period March 2007 to February 2008, had availed cenvat credit amounting to Rs.3,28,649/- of service tax paid on Custom House Agent Services used in export of their goods. Revenue department entertained a view that....

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....nd cleared from the factory premises, the place of removal is a factory premises and not the port. It is his submission that the judgment of the Tribunal in the case of N.H.K. Springs Ltd. 2007 (215) ELT 354 (Tri. Del.) will be applicable i.e. eligibility of credit of outward transportation is only up to place of removal. It is his submission that the definition of input services fixes the eligibi....