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2015 (8) TMI 694 - HC - Service TaxCENVAT CRedit - Whether the respondent is eligible for cenvat credit of service tax paid on services used exclusively for fulfilling various procedures/ requirements for export of goods - high Court admitted the appeal of Revenue on the question Whether the Hon’ble Tribunal was correct in holding that Credit of Service Tax paid on Customs House Agents Services/Post services is admissible to the manufacturer as “input Service Tax credit”, by overlooking the statutory provision of Rule 2(l) of the Cenvat Credit Rules, 2004? The appeal was filed against the decision of Tribunal [2012 (12) TMI 926 - CESTAT AHMEDABAD]; wherein Tribunal held that there are several decisions of the Tribunal taking a view that in the case of FOB exports, the place of removal is the Port and therefore, credit of service tax paid on CHA Services/ Port services are admissible.
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