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2012 (8) TMI 856 - AT - Central ExciseCENVAT Credit - custom house agent and clearing and forwarding services - Held that:- reliance of the Commissioner (Appeals) on the decision of the Tribunal in the case of CCE Chennai Vs. Sports India Laboratories Ltd. [2009 (10) TMI 175 - CESTAT, CHENNAI] is appropriate. This Tribunal has taken the view that when the exports take place on FOB basis, the place of removal cannot be considered as factory gate since the possession of the goods does not get passed on to the buyer. Further, the CBEC circular No.97 dated 23.08.07 also supports the view as observed by the ld. Commissioner. Further, it is also not correct to say that the CHA service and C&F agency service have no nexus with the manufacture. There cannot be any manufacture if the goods are not sold and once the place of removal is held to be port, the services received up to that point have to be held as related manufacture only - Decided against Revenue.
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