A 100%EOU while exporting their products pay service tax on port services, CHA service etc. at the port of export. Can they take credit of service tax paid on these services or shall they take the refund route. There is considerable difference of opinion in the legal fraternity and have come across cases where department has issued SCNs to units which had taken cenvat credit against such payments. Is it correct to say that port of export is the place of removal for excisable export goods ? Place of removal defined in Section 4 of CE Act doesn't give a specific answer. If the refund route is to be taken, which notification is applicable - Notification No.17/2009 ST or 41/2012 ST. Kindly clarify
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