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2011 (1) TMI 441 - CESTAT, BANGALORECenvat Credit - Show-cause notice was issued for the recovery of service tax credit availed on the said outward services for export as irregularly availed Cenvat Credit - place of removal can only be a factory or a warehouse or a depot and therefore the appellant's contention that port of shipment would be place of removal is not correct - Tribunal in the case of Modern Petrofils Vs. CCE, Vadodara [2010 -TMI - 77338 - CESTAT, AHMEDABAD] has, in an identical situation, held that the port of shipment can be considered as place of removal and assessees entitled for the credit of service tax paid on freight till port of shipment
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