2012 (8) TMI 823

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....e in brief are that during the course of EA-2000 Audit, it was noticed that the respondent, during the period October 2006 to February 2008, had availed cenvat credit amounting to Rs.1,68,007/- on Custom House Agent services used in export of their goods. The department entertained a view that as per Rule 2(1) of Cenvat Credit Rules, 2004, the said service does not fall under the definition of inp....

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....ribunal'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 case of exports of goods on F.O.B. basis, load port has to be considered as place of removal and ....