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2013 (1) TMI 408 - AT - Central ExciseCenvat credit of service tax paid on services rendered by CHA - denial as services rendered by them for clearance of goods for export - Held that:- Held in favour of the appellant by relying upon the decisions in the case of Rolex Rings Pvt. Limited 2008 (2008 (2) TMI 770 - CESTAT, AHMEDABAD), Adani Pharmachem Pvt. Limited 2008 (2008 (7) TMI 102 - CESTAT AHMEDABAD), Excel Crop Care Limited 2007 (2007 (4) TMI 15 - CESTAT, AHMEDABAD), Rawmin Mining and Industries Limited (2008 (10) TMI 79 - CESTAT, AHMEDABAD) and Colour Synth Industries Pvt. Limited (2009 (1) TMI 130 - CESTAT AHMEDABAD) wherein held that in case of export on CIF/FOB basis, place of removal is load port hence service tax paid on CHA services is admissible as credit in view of the fact that 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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