TMI Blog2013 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... rt to their overseas buyer – Held that:- Commissioner (Appeals). CCE, Rajkot Vs, Adani Pharmachem Pvt. Ltd. [2008 (8) TMI 307 - CESTAT AHMEDABAD ] - As per Board’s circular No. 97/8/2007-ST dated 23.8.2007 had held the services obtained at the port as cenvatable services - service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., revenue has filed the present appeal. 2. For along with the Cenvat credit of such services, Commissioner (Appeals) has relied appeal various precedent decision of the Tribunal, as discussed in para 9 of his order. Revenue in their ground of appeal has referred to some of the decision strongly relied upon by the Commissioner (Appeals) and has contended that the same do not stand accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant, pleaded that the respondents 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, that in this regard he relies upon the Hon'ble Gujarat High Court s judgment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We find that this issue stands decided in favour of the respondent by a series of judgments of the Tribunal mentioned above some of which are the judgment of Division Benches. In view of this, we do not any find meri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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