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2009 (1) TMI 130 - AT - Service TaxCredit of service tax paid on goods transport services up to the port of export - contract is for supply of goods FOR Mumbai (city of export). Therefore the assessee is bound to deliver the goods up to the city from where the export takes place - place of removal has to be treated as Mumbai, place of export and service tax credit has been availed in respect of service tax paid on outward goods transport up to the place of removal only and as per the rules the same is admissible.
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