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2010 (1) TMI 1188 - AT - Service TaxCENVAT credit - input service - denial on the ground that the impugned activity was not carried out at the place of manufacture/place of removal, the impugned services could not be considered as input service - Held that: - As per the clarification issued by the CBEC vide Circular No. 91/8/2007, dated 23-8-2007, “place of removal” appearing in the Cenvat Credit Rules covers the place at which the ownership of finished goods are transferred - In the instant case, the export goods are sold on FOB basis. The said service is availed prior to export of the goods - the appellants are entitled to credit of service tax paid under CHA services in respect of the excisable goods at the port area - credit allowed - appeal allowed - decided in favor of appellant.
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