2009 (7) TMI 142

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..... credit of Service tax paid for outward freight for the export of goods and air ticket service charges are admissible. - whether the credit of Service tax is admissible in respect of Service tax paid on goods transportation charges for outward freight – Held, yes - Revenue has not shown that air ticket service charges were paid in respect of air travels by the company officers for personal purposes .....

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..... t even before the decision of the Larger Bench was rendered, there were several decisions that in respect of exports, the place of removal has to be treated as port from where the goods are loaded when the export has been made on FOB basis. I also find that Commissioner (Appeals) has elaborately discussed the issue. Coming to the issue of air ticket service charges, the Commissioner has relied upo .....

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