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2017 (4) TMI 1048 - AT - Service TaxCENVAT credit - courier/freight services used for delivery/transportation of the goods from port of export to foreign buyers premises - denial on the ground that the goods have been sold by the appellant on Delivered Duty Paid (DDP) basis - whether in the case of export of the goods, place of removal is port of export or not? - Held that: - CBEC circular No. 999/6/2015-Cx dt.28.2.2015 clarifies that that if the seller does not reserve its right for delivery of the goods then destination in the case is the port of export is place of removal of the goods. The same is not in the case in hand. In fact, the respondent has sold the goods on Delivered Duty Paid basis which means that the seller bear all the cost and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities. The ownership right of the goods remains with the respondent. Therefore, CBEC circular is not relevant to the facts - credit on courier and transportation charges to the respondent for transportation of the goods to the foreign buyer premises allowed - appeal dismissed - decided against Revenue.
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