TMI Blog2017 (3) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... used for exported goods is covered under the scope of “input service” as defined u/r 2(l) of the CCR, 2004, in view of the ratio laid down by the Hon’ble Gujrat High Court in Dynamic Industries Ltd’s case [2014 (8) TMI 713 - GUJARAT HIGH COURT], where under it is held that the place of removal in case of export of goods on FOB basis, is at the place of export i.e., Port, hence the credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 to June 2009 in (Appeal No. E/13837/2014), ₹ 1,88,598 during the period July 2009 to September 2009 (Appeal No. E/13838/2014), and ₹ 47,064/- during the period November 2007 to March 2008 (Appeal No. E/13836/2014). Alleging that credit on the said service is not admissible, show cause notices dt. 30.11.2009, 12.01.2010 and 24.07.2009 were issued to the appellants proposing recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries Ltd. 2014 (307) ELT 15 (Guj.). 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that Service Tax paid in relation to GTA Service used for exported goods is covered under the scope of input service as defined under Rule 2(l) of the CCR, 2004, in view of the ratio laid down by the Hon ble Gujrat High Court in Dynamic Industries Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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