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2016 (6) TMI 914 - AT - Central ExciseDenial of cenvat credit of service tax paid on the input service viz. "Custom House Agent Services" availed by the respondent in relation to export of goods. - Held that:- these services were utilised for purpose of export of final products and exporters could not do business without them and hence service tax paid on these services availed till goods reached port was admissible and that the input service cannot be given restrictive meaning in view of means and includes used in definition in Rule 2(l) of Cenvat Credit Rules, 2004. - Decided in favor of assessee.
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