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2012 (12) TMI 926 - AT - Central ExciseCENVAT CRedit - Whether the respondent is eligible for cenvat credit of service tax paid on services used exclusively for fulfilling various procedures/ requirements for export of goods - Held that:- there are several decisions of the Tribunal taking a view that in the case of FOB exports, the place of removal is the Port and therefore, credit of service tax paid on CHA Services/ Port services are admissible - Following decision of Meghachem Industries [2011 (4) TMI 221 - CESTAT, AHMEDABAD] and Fourrts (I) Laboratories [2009 (10) TMI 175 - CESTAT, CHENNAI] - Decided against Revenue.
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