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2012 (8) TMI 167 - AT - Service TaxAllowance of refund claim of input services - GTA services,transit insurance on outward freight and CHA services - department agitating allowance - Held that:- GTA services for the period prior to 01.04.2008, till the place of delivery should be treated as "input services" as decided in the case of Commissioner of C. Ex. & S.T., LTU, Bangalore Vs. ABB Ltd [2011 (3) TMI 248 (HC)] CHA services - considering the case of CCE, Rajkot Vs. Rolex Rings Pvt. Ltd. [2008 (2) TMI 295 (Tri)]in respect of exported goods when the ownership rests with the exporter till delivery of the goods at the port, the place of removal should be treated as the port and therefore, the CHA services should be treated as "input services" in the light of inclusive definition of "input services". Transit insurance charges - As it is directly linked to GTA services, thus eligible for credit up to 31.03.2008 - Somaiya Organo Chemicals Versus CCE, Aurangabad [2010 (9) TMI 316 (Tri)] - in favour of assessee.
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