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2013 (7) TMI 676 - AT - Central ExciseCENVAT Credit of Service Tax paid by cargo handling services (CHS) for the goods which were cleared for the purpose of export – Held that:- Relying on the decision in the case of Ultratech Cement [2010 (10) TMI 13 - BOMBAY HIGH COURT ] wherein the Hon’ble High Court of Bombay held that the assessee is entitled to avail input service credit on the services availed by them in the course of their business of manufacturing. Therefore, appellant is entitled to avail input service credit on the services in dispute – Decided against the Revenue.
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