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2015 (1) TMI 1193 - AT - Service TaxDenial of input service credit - Availment of service beyond place of removal - Held that:- CHA services have been availed by the appellant in the course of export of goods and in the case of the export goods, the place of removal is the port from where the goods have been exported. Therefore, we hold that the CHA service has been availed by the appellant till the place of removal. Further, we find that in the case of Commissioner of C. Ex., Nagpur v. Ultratech Cement Ltd., reported in [2010 (10) TMI 13 - BOMBAY HIGH COURT] wherein the Hon’ble High Court of Bombay has held that being a manufacturer of excisable goods if the assessee availed any services, the assessee is entitled to take input service credit in the course of their business activity. As it is not in dispute that appellant being a manufacturer has availed all the services in the course of their business. Therefore, we hold that appellants are entitled for input service credit on all the services discussed hereinabove. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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