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2013 (7) TMI 599 - AT - Central ExciseCenvat Credit on CHA Services - Appellant availed the said CHA Services – Appellant contended that the exported goods are on FOB basis and it is the appellant who remained the owner of the goods till the port area – Revenue contends that expenses after the removal of the goods to port, cannot be considered to be eligible cenvatable input services – Held that:- Relying upon the decision in the case of Commissioner of Central Excise, Rajkot Adani Pharmachem Pvt. Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD], it is held that where goods are sold on FOB basis and Service tax paid for CHA Services, all the services availed till the port area would be considered as input services for the purposes of eligible credit – Appeal allowed – Decided in favor of Assessee.
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