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2012 (8) TMI 823 - AT - Central ExciseCENVAT Credit - Custom House Agent services - Revenue contends that wrong availment of CENVAT Credit was there since this service does not fall under input service - Held that:- in case of exports of goods on F.O.B. basis, load port has to be considered as place of removal and therefore credit is admissible. Since Commissioner (Appeals) has relied upon the decision of this Tribunal and no contrary decision of a higher forum has been produced before me for differing with the decisions of the Tribunal relied upon by the Commissioner - Following decisions of CCE Vs. Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD], CCE Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD] and CCE Vs. Vhamundi Textiles (Silk Mills) Ltd. [2010 (4) TMI 450 - CESTAT, BANGALORE] - Decided against Revenue.
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