2012 (12) TMI 926

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..... The issue involved in this case is whether the respondent is eligible for cenvat credit of service tax paid on services used exclusively for fulfilling various procedures/ requirements for export of goods. The services are CHA Services, Terminal Handling Charges, Bill of Lading charges, Agency Charges, documents charges, Shipping Bills charges etc. All these charges come either under CHA or unde .....

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..... d that the issue is no longer res-integra and there are several decisions of the Tribunal taking a view that in the case of FOB exports, the place of removal is the Port and therefore, credit of service tax paid on CHA Services/ Port services are admissible. 3. I find that the decisions relied upon by the lower authorities also takes the same view. Under these circumstances, I do not find any mer .....

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