2012 (8) TMI 856

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....hy; Respondents had availed credit of service tax paid on the services of custom house agent and clearing and forwarding services amounting to Rs.2,08,437/- for the period from November 2007 to September 2008. In the impugned order it has been held that respondent is eligible for the credit Revenue is in appeal on the ground that the services have been availed beyond the place of removal and th....

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....oner (Appeals) on the decision of the Tribunal in the case of CCE Chennai Vs. Sports India Laboratories Ltd. 2010 (19) STR 86 is appropriate. This Tribunal has taken the view that when the exports take place on FOB basis, the place of removal cannot be considered as factory gate since the possession of the goods does not get passed on to the buyer. Further, the CBEC circular No.97 dated 23.08.07 a....