TMI Blog2012 (7) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ds cleared for export is effected by the transfer of documents of title to the goods after the goods have crossed the customs frontiers i.e. when the documents have been handed over of the Customs in the port areas. Thus, the place of removal in case of goods cleared for export is the port area – Cenvat credit allowed – In favor of assessee - ST/ 1247 & 1392 OF 2010-SM - 221-222 OF 2012 SM(BR), S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e transfer of documents of title to the goods after the goods have crossed the customs frontiers i.e. when the documents have been handed over of the Customs in the port areas. Thus, the place of removal in case of goods cleared for export is the port area. This has also been held so by the Hon'ble Tribunal in a number of cases. The Hon'ble CESTAT in the case of CCE, Rajkot v. Rolex Rings ( P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods exported was on FOB basis and therefore the ownership of the goods exported remained with the assessee up to the port of shipment and they also bore the risk of the goods up to the port of shipment. It was further held that the place of removal is the port and GTA service from factory gate to port of shipment is an input service and hence credit of service tax paid thereon is admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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