2007 (7) TMI 100

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....n this case is as to whether credit of service tax paid on freight regarding outward transportation of goods from the applicant's factory premises to the place of port on FOR basis is admissible. Ld. Advocate submits that in this case the finished goods have been removed for export. He fairly submits that in the case of Gujarat Ambuja Cements Ltd. v. CCE, Ludhiana reported in 2007 (6) S.T.R. 249 =....

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....the goods were removed for export. Board Draft circular says that the place of removal is the delivery of the goods at the destination as per contract. In the case of M/s. Kuntal Granifes Ltd. (supra) a question arose about the place of removal in respect of export goods. The relevant portion of the said decision is reproduced below: "We have considered the submissions and agree with Ld. Counse....

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.... to the Customs office, then that is the place of removal as per Section 5 of Central Excise Act (Sic).  The same finding has been rendered by this bench in the case of Koelemen India Pvt. Ltd. v. CC, Bangalore - 2005 (192) E.L.T. 866 (T-Bang). There is no reason to take a different view from the same. The finding recorded by SMB in Ginni Filaments Ltd., is sub-silentio without due considerat....