2010 (2) TMI 328

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..... ent can be considered as place of removal, and assessee entitled to credit of Service tax paid on freight till port of shipment. - E/1109/2007 - A/115/2010-WZB/AHD, - Dated:- 5-2-2010 - Shri B.S.V. Murthy, Member (T) Written submission, for the Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order]. - The issue involved in this case is admissibility of Cenvat credit of Ser .....

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..... es at all. Therefore the limited issue to be decided is whether port of shipment can be considered as place of removal. It was also submitted before the Commissioner (Appeals) that in all the cases, exports were made on FOB/CIF basis. This has not been contradicted. Under these circumstances as submitted by the learned advocate the issue stands squarely covered in favour of the appellants vide the .....

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