2015 (1) TMI 956

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..... vant time. In the case of export of goods on FOB basis, the place of removal has to be treated as the port and substantial portion of the service relates to freight outward, CHA inward, security charges, building service charges etc. Since the port is considered as place of removal, freight outward upto the place of removal would be a eligible service and freight inward in any case is eligible and .....

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..... Calibration 3. CHA inward 4. Freight inward 5. Security charges 6. Testing charges 7. CHA outward 8. Telephone charges 9. Freight outward 10. House keeping 11. Statutory audit fees 12. Consulting charges 13. Travelling expenses 14. Training charges 15. Chartered Engineering charges 16. Courier charges local 17. Professional charges 18. Building Serv .....

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..... ces are having a nexus with the manufacturing activity from the place of removal as was required during the relevant time. In the case of export of goods on FOB basis, the place of removal has to be treated as the port and substantial portion of the service relates to freight outward, CHA inward, security charges, building service charges etc. Since the port is considered as place of removal, frei .....

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