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2016 (6) TMI 610 - AT - Central ExciseCenvat Credit in respect of services namely Customs House Agents, Port Authorities, and Storage of Warehousing at Port - denial of claim on the ground that they have received the services at Port, which is beyond the place of removal - Held that:- This Tribunal consistently taken a view in various decisions that in case of export, the place of removal stand extended to the port of export therefore the services received and used in respect of export is not beyond the place of removal. The Board Circular No. 996/6/2015-CX dt. 28.2.2015 also clarified that in case of export the place of removal is the port of export, therefore all the services received and used in relation to export of goods are admissible input services. As regard refund since the amount of refund is towards the deposit made during the proceedings of the Cenvat Credit case and since the appellant is entitled for the Cenvat Credit the amount deposited in connection with the said proceeding shall stand refundable to the appellant. Thus appellant is entitled for the Cenvat Credit in respect of all the three services and consequently entitled for the refund.
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