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TMI Blog2009 (1) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... liver the goods up to the city from where the export takes place - place of removal has to be treated as Mumbai, place of export and service tax credit has been availed in respect of service tax paid on outward goods transport up to the place of removal only and as per the rules the same is admissible. - E/1208/2008 - A/245/2009-WZB/AHD - Dated:- 15-1-2009 - Shri B.S.V. Murthy, Member (T) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken a view that in terms of the circular issued by the board as well as on the basis of facts, the place of removal has to be treated as Mumbai, place of export. Since the goods are to be sold and delivered at place of export, the appellants are eligible for service tax credit. The learned Advocate on behalf of the respondents also submitted a decision of this Tribunal in support of this contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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