2013 (4) TMI 647

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..... d courier charges on the ground that these services have been rendered after the ‘place of removal'. Held that - The present case are already held by the Hon’ble Gujarat High Court in Customs vs. Mundra Port & Special Economic Zone Ltd. [2010 (5) TMI 483 - GUJARAT HIGH COURT] has held that credit in respect of these services cannot be denied to the assessee. Following the decision of the stay pet .....

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..... the place of removal'. He submitted that since the goods have been exported by them all the expenses have been added in the FOB value of the goods and, therefore, these services are eligible for the service tax credit under the CENVAT Credit Rules. He further submitted that the hon'ble Gujarat High Court in the case of Commissioner of Central Excise Customs vs. Mundra Port Special Economic Zo .....

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