2012 (12) TMI 926

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..... in the case of FOB exports, the place of removal is the Port and therefore, credit of service tax paid on CHA Services/ Port services are admissible - Following decision of Meghachem Industries [2011 (4) TMI 221 - CESTAT, AHMEDABAD] and Fourrts (I) Laboratories [2009 (10) TMI 175 - CESTAT, CHENNAI] - Decided against Revenue. - Appeal No.E/869 of 2012 - - - Dated:- 14-12-2012 - Mr. B.S.V. Murth .....

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..... Revenue is in appeal. While the lower authorities have relied upon the decisions of the Tribunal in the case of Meghachem Industries 2011 (23) STR 472 (Tri.-Ahmd.) and Fourrts (I) Laboratories 2012 (277) ELT 202 (Tri. Chennai) to take a view that respondent is eligible, Revenue is in appeal holding that in this case, credit is not admissible because the credit of service tax has been taken in resp .....

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