In case of export, place of removal is to be taken as port of export

CESTAT, AHMEDABAD BENCH Dynamic Industries Versus Commissioner of Central Excise, Daman ORDER NO. A/952/WZB/AHD of 2012 APPEAL NO. E/1545 of 2010 JUNE 11, 2012 ORDER B.S.V. Murthy Technical Member During the period 2006-07 and 2007-08 the appellant had availed Cenvat Credit on services such as Customs House Agent’s services, Shipping Agent’s and container services and commission paid these agents in respect of input services for finished goods which were exported. Revenue entertained a view that the services related to clearance of finished goods beyond the place o...