2009 (6) TMI 866 - AT - Service Tax

Port is the place of removal in case of exports on FOB basis - Allowed credit of service tax paid on outward transportation even from factory gate

Summary

The Appellate Tribunal CESTAT AHMEDABAD upheld the Commissioner (Appeals) decision allowing refund of services tax on transportation charges for exports. The Tribunal ruled that in case of exports on FOB basis, the port is considered the place of removal, making the credit on service tax paid on outward transportation admissible. The appeal filed by the Revenue was rejected.