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TMI Blog2011 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions it is held that in case where export is on FOB basis, place of removal shall be load port and price included the transportation charges from the factory to load port. Inasmuch as the place of removal is load port, the charges incurred upto that area would be entitled to be considered as input service in terms of Rule 2 (1) (ii) of Cenvat Credit Rules, 2004, and as such is available for cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te appearing for the respondents has clarified that the said cross objections are in the nature of written submissions. Inasmuch as there is no time limit for filing written submissions, COD applications are not called for. The same are accordingly dismissed as infructuous. 2. As regards the Revenue's appeals, it is seen that the respondents are 100% EOU engaged in the manufacture of Terry Towel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available. As a result, refund of such credit in terms of Rule 5 ibid is not admissible to the respondents. Accordingly, the proceedings were initiated against them which culminated into an order passed by the authorities below disallowing the credit alongwith confirmation of interest and imposition of penalty. On appeal against the above order, the appellate authority took into consideration the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice in terms of Rule 2 (1) (ii) of Cenvat Credit Rules, 2004, thereby enabling the manufacture to take credit on the service tax paid on such services. Accordingly, he set aside the impugned order and allowed the appeal. Hence the present appeal by the Revenue. 4. After hearing both sides duly represented by Shri Fateh Singh, learned SDR appearing for the Revenue and Shri R.Krishanan, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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