TMI Blog2018 (2) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... observed while interpreting the scope of ‘input service’ prescribed under Rule 2(l) of the Cenvat Credit Rules, 2004 that in the case of export goods, the ‘place of export’, that is sea port/air port would be considered as the ‘place of removal’. Service tax paid on ocean freight and airfreight thus not admissible to credit - appeal dismissed - decided against appellant. - Central Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax they are eligible to take suo motu credit of the service tax on such freight charges. In support, he refers to the judgment of the Tribunal in the case of DHL Lemuir Logistics P. Ltd. - 2010 (17) STR 266 (Tri-Bang.), in the case of Bax Global India Limited - 2008 (9) STR 412 (Tri- Bang.) and also in the case of Gudwin Logistics Vs. C.C.E., Vadodara - 2010 (18) STR 348 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellants are eligible to avail cenvat credit of service tax paid on ocean freight/air freight considering the same as input service as defined under Rule 2(l) of the Cenvat Credit Rules, 2004. I find force in the contention of the ld. A.R. for the Revenue. The Hon ble Gujarat High Court in the Dynamic Industries Ltd. case(supra) has observed while interpreting the scope of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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