2018 (2) TMI 1236

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....r: Dr. D.M. Misra Heard both sides. This Appeal is filed against the Order-in-Appeal No.VAD-EXCUS-001-APP-18/2015-16, dated 10.4.2015 passed by the Commissioner (Appeals-I), Central Excise, Customs & Service Tax, Vadodara. 2. The short issue involved in present Appeal is: whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight charges . 2. Ld.....

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.... Vs. Dynamic Industries Ltd. - 2014 (307) ELT 15(Guj.) that the service tax paid on services till the port of export is eligible. He submits that there is no separate meaning of the 'place of removal' in the definition of 'input service', therefore, service tax paid on ocean freight/airfreight cannot be admissible to credit. The issue does not relate to the suo motto credit after initial reversal ....