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2007 (9) TMI 253 - CESTAT AHEMDABAD
Availability of Cenvat credit on CHA & C/F services availed for export - appellant submition that in respect of exports the place of removal should be treated as port from which the goods are shipped and the factory gate, is not acceptable - CHA services availed in respect of export does not have any nexus with the manufacture and clearance of the product from the factory - services rendered at the port area are not covered as input service – credit not allowable