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2011 (10) TMI 335 - AT - Service TaxEntitlement of modvat credit of service tax paid on freight and handling charges (outward) paid to the Container Corporation of India and in respect of services of clearing agency - 100% EOU – refund claimed - Held that:- In view of Board's Circular No.97/8/2007-ST dt.23.8.07 and various decisions it is held that in case where export is on FOB basis, place of removal shall be load port and price included the transportation charges from the factory to load port. Inasmuch as the place of removal is load port, the charges incurred upto that area would be entitled to be considered as input service in terms of Rule 2 (1) (ii) of Cenvat Credit Rules, 2004, and as such is available for credit. See CCE & Service tax Bangalore vs ABB Ltd. & others (2011 - TMI - 203985 - Karnataka High Court) – Decided against the Revenue.
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