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2017 (5) TMI 551 - CESTAT CHANDIGARHCENVAT credit - input services - Shipping Services - Documentation Charges - Terminal Handling charges - denial on the ground that services have been availed beyond the factory gate and hence, the credit of services availed after the place of removal is not admissible - Held that: - the issue of admissibility of input services credit on Shipping Service, Documentation Charges and Terminal Handling Charges used in respect of export of goods is no longer res-integra, and stands decided in the appellant's own case M/s. Jotindra Steel And Tobes Ltd. Versus CCE, Delhi-iv [2014 (6) TMI 517 - CESTAT NEW DELHI], where it was held that for export purposes, the place of removal get extended to the load port, the Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - credit allowed. Regarding contention of the Revenue that assessee should have claimed refund of service tax instead of availing the Cenvat credit, it was held in the case of M/s. Jotindra Steel And Tobes Ltd. Versus CCE, Delhi-iv that two option having been extended to the assessee, it is his choice to avail any one such option. Appeal dismissed - decided against Revenue.
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