2007 (7) TMI 100

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..... stayed - Appeal No. E/l564/2007-SM - Stay Order No. 671/2007-SM(BR)(PB) - Dated:- 20-7-2007 - [Order per] - Heard both sides and perused the record. The issue involved in this case is as to whether credit of service tax paid on freight regarding outward transportation of goods from the applicant's factory premises to the place of port on FOR basis is admissible. Ld. Advocate submits that in .....

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..... val" is at factory gate as defined in Section 4(3)(c) of the Central Excise Act, 1944. 3. After hearing both the sides and on perusal of the record, I find that there is no dispute the goods were removed for export. Board Draft circular says that the place of removal is the delivery of the goods at the destination as per contract. In the case of M/s. Kuntal Granifes Ltd. (supra) a question .....

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..... removal is the premises from where excisable goods are to be sold after their clearance from the factory. In the present case, the goods were ex ported and when export documents are presented to the Customs office, then that is the place of removal as per Section 5 of Central Excise Act (Sic). The same finding has been rendered by this bench in the case of Koelemen India Pvt. Ltd. v. CC, Banga .....

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