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2014 (2) TMI 41 - AT - Service TaxPlace of removal at the time of clearance of goods – Port or Factory – Held that:- Following ORIENTAL CONTAINERS LTD Versus COMMISSIONER OF CENTRAL EXCISE. THANE [2012 (12) TMI 177 - CESTAT, MUMBAI] - in case of the goods cleared for export, it is the port of export which is the place of removal and the assessee would be eligible for cenvat credit of the services availed after the removal of the goods from the factory till their export from the port of export - the GTA services and freight forwarding services have been availed in respect of the transportation of the goods from the factory gate to the port of export, the services of Customs House Agent has been availed for clearance of the goods at the port - when the goods cleared from factory are exported on FOB/CIF basis, it is the port of export, which would be the place of removal - the assessee would be eligible for cenvat credit in respect of the services availed up to that place – Decided against Revenue.
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