2017 (10) TMI 1303

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..... f export would be the place of removal - neither credit of the said service can be denied nor it can be said that the said services were not availed by the respondent but by the merchant exporter - refund allowed - appeal dismissed - decided against Revenue.
Shri Raju, J. Shri H.M. Dixit, AC(AR) for the appellant Shri Ramnath Prabhu, Advocate for the respondent Raju This appeal has been fil .....

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..... vailed by the respondent but by the merchant exporter. 4. I have gone through the rival submissions. 5. I find that the respondent had asserted that they are paying for the said services, consequently, they are liable to pay service tax on the said GTA service. I also find that CBEC has clarified in respect of export the port of export would be the place of removal. In these circumstances, I do .....

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