2013 (12) TMI 1640

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....keyan, Advocate For Respondents: A.K. Nigam, Additional Commissioner (AR) ORDER B.S.V. Murthy, Member (T) 1. The issue involved is whether the appellant is eligible for Cenvat credit of Service Tax paid on various services which are used by them such as Terminal Handling charges, inland haulage charges, agency charges, documentation fees, house airway bill fees, TRA charges, business support s....

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....mportant to be noticed is what would be the place of removal in the case of export. Exports are made on the basis of FOB and therefore the responsibility is on the exporter till the goods are placed on board the vessel. That being the position, it has been held in the past that in respect of exports place of removal would be port. Even though there are decisions, in my opinion it is not required t....