2018 (10) TMI 523

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....Per: Ramesh Nair The issue involved in the present case is that whether the appellant are entitled for Cenvat Credit on the services namely, CFS Dock Expenses, C&F Agent Service, THC charges (Export), freight outward(Export) and banking service. Both lower authorities denied the Cenvat Credit on the ground that all these services were rendered beyond the place of removal i.e. factory gate, ther....

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....rt/ICD/CFS. He submits that he had no objection to concede this Board Circular, he further submits that as per the export invoice and other export documents, there is no dispute that the price is CIF i.e. upto the Foreign Port of delivery, service on which credit was availed is only upto the Indian port therefore, the credit is admissible. He placed reliance on the following judgment: â€....