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2012 (9) TMI 747 - AT - Service TaxCENVAT credit - Custom House Agent services and terminal handling charges - Held that:- As in the case of F.O.B. exports, load port has to be considered as place of removal and therefore credit is admissible -the place of removal has to be considered as the port where the goods are put on board the ship or the aircraft as the case may be - in favour of assessee.
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