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2009 (9) TMI 605 - CESTAT, NEW DELHIService of CHA - input service - delivery of goods at the port and availment of service of CHA shall not be called as "input service - use of service of removal of goods for export is called input service - contrary to the provision of Rule 2(l) of Cenvat Credit Rules, 2004 – Held that: - place of export to be the place of removal by the express provision of Rule 2(l) of Cenvat Credit Rules, 2004 - stay operation of the order passed
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