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2013 (2) TMI 85 - AT - Central ExciseCENVAT Credit of Service Tax paid on outward courier services and CHA services - denial as these services were rendered after the goods were cleared from the place of removal - Held that:- If the goods are exported, there are catena of decisions which indicate that the place of removal is port. Reliance placed by the assessee on the judgments in the case of MTR Foods Ltd (2011 (1) TMI 143 - CESTAT, BANGALORE), Cadila Healthcare Ltd (2009 (8) TMI 172 - CESTAT, AHMEDABAD) & ROLEX RINGS P. LTD. (2008 (2) TMI 295 - CESTAT, AHMEDABAD) are directly on the issue - in favour of assessee.
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