2012 (8) TMI 856

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..... the view that when the exports take place on FOB basis, the place of removal cannot be considered as factory gate since the possession of the goods does not get passed on to the buyer. Further, the CBEC circular No.97 dated 23.08.07 also supports the view as observed by the ld. Commissioner. Further, it is also not correct to say that the CHA service and C&F agency service have no nexus with the m .....

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..... een availed beyond the place of removal and the same have no nexus with the manufacture. 2. Ld. A.R. would reiterate the point that the services have been availed beyond the place of removal and factory gate has to be considered as the place of removal and he would also submit that since the services have been availed beyond the place of removal there is no nexus with the manufacture. The ld. C .....

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..... ther, the CBEC circular No.97 dated 23.08.07 also supports the view as observed by the ld. Commissioner. Further, it is also not correct to say that the CHA service and C F agency service have no nexus with the manufacture. There cannot be any manufacture if the goods are not sold and once the place of removal is held to be port, the services received up to that point have to be held as related ma .....

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