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2012 (12) TMI 105 - AT - Central ExciseCenvat Credit on GTA Services - Whether factory gate at the port of export would be the place of removal when the goods are cleared for export with bond – held that:- Respondent would be eligible for cenvat credit of service tax paid on GTA services availed for transportation of the goods from the factory to the port from where the goods were placed on board the vessel for export to their overseas buyer - issue stands decided in favour of the respondent as per judgment of Tribunal, that the respondent’s contract with the overseas buyers was on C&F basis; that in view of this, the place of removal would be the port from where the goods were exported – no merit in the revenue’s appeal - same is dismissed.
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