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TMI Blog2018 (2) TMI 1854X X X X Extracts X X X X X X X X Extracts X X X X ..... ces which were undoubtedly in respect of goods cleared for export. It is the settled law, the goods which were cleared for export on, and the place of removal is considered on the port for export. It is the view of the C.B.E. & C. in Circular No. 267/13/2015-CX8, dated 28-2-2015. Service Tax paid on the lab analyses charges - Held that:- The appellant has been claiming from the adjudication lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Port Services in respect of the goods exported by service providers in respect of Export C F. water analyses charges to the lab, that is used for manufacturing activity of the appellant. 4. On perusal of records, it is undisputed that the goods were cleared for export and the goods were exported after CHA and the Port Services rendered the services. The Adjudicating Authority as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the Lower Authorities were in error in denying the Cenvat Credit to the appellant in respect of the Service Tax paid on C F charges, CHA services which were undoubtedly in respect of goods cleared for export. It is the settled law, the goods which were cleared for export on, and the place of removal is considered on the port for export. It is the view of the C.B.E. C. in Circular No. 267 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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