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2013 (8) TMI 343 - AT - Central ExciseService tax credit - CHA services on export of goods and courier - Commissioner (A) held that such a credit is not admissible as the services are availed after the place of removal - Held that:- in case of FoB contracts the place of removal is the port from where exports have been made - Following decision of CCE, Nagpur Versus Ultratech Cement Ltd., [2010 (10) TMI 13 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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