2008 (7) TMI 102 - CESTAT AHMEDABAD

Eligibility to avail credit of service tax paid on CHA services rendered in the port to the exporter when the export has been made on FOB basis or CIF basis – in case of export on CIF/FOB basis, place of removal is load port - hence service tax paid on CHA services is admissible as credit in view of the fact that the place of removal has to be considered as the port where the goods are put on board the ship or the aircraft as the case may be – revenue’s appeal are without merit, hence rejected