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2015 (2) TMI 793 - AT - Central ExciseInput services- Wrongly availed Cenvat credit of service tax paid on outward and inward freight- Held that:- Having considered the rival contentions and the grounds of appeal, I find that the CENVAT Credit of services availed by the manufacturer is available from the place of removal, which in the appellant's case herein is railway station on the goods have been sold on FOR basis and Port at which goods have sold at FOB basis. Further, I find that the findings of facts are in favour of the appellant to the effect that the appellant have satisfied the three conditions specified in the Circular. Further, I agree with the appellant that the Hon'ble Gujarat High Court in the case of Inductotherm India Pvt. Ltd.[2014 (3) TMI-921 (Guj. HC)] has held that in case of export of Cargo Handling Services, the Service Tax paid thereon is available as input services, as in such case, the place of removal is Port. Appeal allowed in favour of appellant.
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