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2010 (9) TMI 517 - AT - Service TaxCenvat credit - Rule 2(1) of the CENVAT credit Rules, 2004 - whether the appellants are availed CENVAT credit of service tax paid on services of CHA for clearance of final product upto the place of export i.e., upto the port or not - It is, therefore, clear that for a manufacturer/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal of excisable goods would upon the pace of removal as per the definition - it is quite clear that in case where the sale is on FOB/CIF bases, the place of removal has to be the load port only - There is no doubt that in each and every case, it is necessary to consider as to exactly which is the place of removal before allowing the benefit of CENVAT credit - In case of CCE v. Adani Pharmachem (P.) Ltd. (2008 -TMI - 31092 - CESTAT AHMEDABAD) held that the services of CHA required to facilitate clearance of final products from place of removal i.e., place of export are entitled for input service credit - Decided in the favour of the assessee
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