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TMI Blog2012 (12) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of the service tax paid on GTA service utilised for transportation of the export goods from the factory to the port of shipment - E/1745 & 1746/10 - S/100 & 101/12/SMB/C-IV - Dated:- 19-3-2012 - P R Chandrasekharan, J. For Appellant: Shri Vishal Agarwal, Adv. For Respondent: Shri A K Prabhakar, Supdt. (AR) Per: P R Chandrasekharan: 1. These say applications and appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same is not an input service and, hence, the appellant is not eligible for availing the Cenvat credit on the service tax paid on these services. 3. The Ld. Advocate for the appellant submits that as far as the exports are concerned the place of removal is the port of shipment and not factory and in a number of judicial pronouncements this Tribunal has allowed credit of the service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt orders were FOB/CIF basis. This implies that the goods have to be delivered on board the vessel or at the place of importation by the buyer. As per the provisions of Section 4 of the Central Excise Act, 1944, the transaction value is the value at which the goods are sold by the assessee for delivery at the time and place of removal in an arms length transaction. As per Section 4 (3) (c) the pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice for delivery at the time and place of removal. Therefore, the place of removal automatically extends upto the port of shipment when the goods are to be delivered on board the vessel. If that is so, the cost of transportation from the factory to the port of shipment will automatically become part of value of the goods and whatever service have been availed upto that point would become an input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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