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2017 (3) TMI 845 - AT - Central ExciseCENVAT credit - GTA service - services used for export of goods - denial on the ground that the service not covered under the scope of “input service” as defined u/r 2(l) of the CCR, 2004 - Held that: - Service Tax paid in relation to ‘GTA Service’ used for exported goods is covered under the scope of “input service” as defined u/r 2(l) of the CCR, 2004, in view of the ratio laid down by the Hon’ble Gujrat High Court in Dynamic Industries Ltd’s case [2014 (8) TMI 713 - GUJARAT HIGH COURT], where under it is held that the place of removal in case of export of goods on FOB basis, is at the place of export i.e., Port, hence the credit availed on all export related services is admissible - appeal allowed - decided in favor of appellant.
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