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2011 (4) TMI 835 - CESTAT, AHEMDABADCenvat credit - Outward transportation service - Held that:- Para 8.2 of the Board's circular No. 91/8/2007-S.T. dt. 23-8-2007 laying down that where sale takes place at the destination point and the ownership of the goods remain with the seller till the delivery of the goods, the place of removal would get extended to the destination point and the credit of the service tax paid on the transportation up to such place of sale would be admissible - The place of removal is the load port and the department is not contesting the fact that in the instant case the export was carried out on FOB basis - Accordingly, the credit of service tax paid on outward transportation of export goods up to port of export which is the actual place of removal in the case of export is admissible - the assessees are eligible for the credit on the input service on outward transportation up to the place of removal - The appeal filed by the Revenue is not sustainable and fails.
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