2016 (4) TMI 975

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....Per Raju 1. The appellants, M/s. Bang Data Forms Pvt Ltd., & Bang Polypacks were issued show-cause notices seeking to deny credit of service tax paid on the services of transport availed from the factory to the port for export and from the factory to the destination of buyers. The Commissioner (Appeals) dropped the demand in respect of credit taken for the service tax paid on dispatches made to t....

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....have taken place at the port where the shipping bill is filed by the manufacturer exporter and place of removal would be this Port/ICD/CFS. Needless to say, eligibility to CENVAT Credit shall be determined accordingly." 3. The learned AR relies on the impugned order. He further argued that the appellants have not produced any evidence regarding incurring the cost of transportation from the factor....