9911796707
TMI Blog2012 (12) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... h Kumar: The respondent during the period of dispute were clearing their final product for export under ARE-1. The respondent s contract with their overseas customers was on C&F basis. The point of dispute is as to whether the respondent were eligible for credit of service tax paid on the GTA service availed for transportation of the goods from the factory to the port. The department was of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; 3. Heard both the sides. 4. Shri M.S. Negi, the ld. DR assailed the impugned order reiterating the grounds of appeal and pleaded that the impugned order being contrary to the provisions of law is not sustainable. 5. Shri B.L. Narasimhan, ld. Advocate for the appellant, pleaded that the respondent s contract with the overseas buyers was on C&F basis; that in view of this, the place o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d.) and that in view of this there is no infirmity in the impugned order. 6. We have considered the submissions from both the sides and perused the record. The only point of dispute in this case is as to whether the respondent would be eligible for cenvat credit of service tax paid on GTA services availed for transportation of the goods from the factory to the port from where the goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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