TMI Blog2010 (11) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 (4) TMI 15 - CESTAT, Ahmedabad], was rendered on 30th April, 2007 whereas the subsequent decisions rendered took into account the Circular issued by CBEC on 23-8-2007 wherein it was clarified that Cenvat credit in respect of services up to the place of removal would be admissible - Unable to agree with the view taken by the Revenue that just because the respondent-assessee insured their goods, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the Commissioner (Appeals) has allowed the refund relying upon the decision of the Tribunal in the case of CCE v. M/s. Rolex Rings Pvt. Ltd. [2008 (230) E.L.T. 569 (Tri.)], and the decision in the case of Adani Pharmachem Pvt. Ltd. [2008 (12) S.T.R. 593 (Tribunal) = 2008 (232) E.L.T. 804 (Tribunal)], wherein it was held that where the goods have been sold on FOB/CIF basis, the benefit of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly pointed out by the Commissioner (Appeals), the decisions of the Tribunal in the case of Excel Crop Care Ltd. [2007 (7) S.T.R. 451 (Tribunal)], was rendered on 30th April, 2007 whereas the subsequent decisions rendered took into account the Circular issued by CBEC on 23-8-2007 wherein it was clarified that Cenvat credit in respect of services up to the place of removal would be admissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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