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2015 (1) TMI 956 - AT - Service TaxDenial of refund claim - CENVAT Credit - Nexus with manufacturing activity - Held that:- In all these cases, the services are having a nexus with the manufacturing activity from the place of removal as was required during the relevant time. In the case of export of goods on FOB basis, the place of removal has to be treated as the port and substantial portion of the service relates to freight outward, CHA inward, security charges, building service charges etc. Since the port is considered as place of removal, freight outward upto the place of removal would be a eligible service and freight inward in any case is eligible and CHA charges also relating to inputs would be eligible. After consideration of various services listed in the year, I find that appellant is eligible for the refund and in any case the policy of Government is not to export taxes. Under these circumstances, I do not find any merit in the appeal filed by the Revenue - Decided against Revenue.
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