2009 (7) TMI 142

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..... ble. - whether the credit of Service tax is admissible in respect of Service tax paid on goods transportation charges for outward freight – Held, yes - Revenue has not shown that air ticket service charges were paid in respect of air travels by the company officers for personal purposes only and not for the company business. As the air travel was performed for the purpose of company business, the .....

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..... was rendered, there were several decisions that in respect of exports, the place of removal has to be treated as port from where the goods are loaded when the export has been made on FOB basis. I also find that Commissioner (Appeals) has elaborately discussed the issue. Coming to the issue of air ticket service charges, the Commissioner has relied upon the decision of another Commissioner (Appeals .....

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