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2011 (7) TMI 455 - AT - Service TaxInput services - Cenvat credit - Customs House Agent and Clearing & Forwarding Agency - Rule 15 of CENVAT Credit Rules, 2004 - Revenue has raised all sorts of pleas to impress upon the fact that such services cannot be held as input service so as to allow availment of credit. Reference stand made to various decisions, which I find are not in respect of export of the goods - it is undisputed that the goods have been sold on FOB value to the foreign buyers and the possession of the same remains with the appellant till it reaches port of export - Appeal is rejected - Decided in favor of assessee.
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