2012 (12) TMI 105

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..... e 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 reven .....

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..... e basis the cenvat credit in respect of the GTA service availed for transportation was disallowed. On appeal having filed before the CCE (Appeals), the AC s order disallowing cenvat credit and confirming the demand alongwith interest was set aside. Against this order of CCE(Appeals), this appeal has been filed by the Revenue. This matter was earlier heard by a Single Member Bench while vide Misc. .....

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..... ent in the case of CCE Cus. vs. Parthpoly Wooven Pvt. Ltd. reported in 2010 (25) STR 4; that same view has been taken by the Tribunal in the cases of Modern Petrofils vs. CCE, Vadodara -2010 (18) STR 625 (Tri. Ahmd.) , Leela Scottish Lace Pvt. Ltd. vs. CC, Bangalore reported in 2010 (19) STR 69 (Tri. Bang.); C.C.E., Ahmedabad vs. Fine Care Biosystems reported in 2009 (16) ELT 701; C.C.E.,. Surat .....

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