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2017 (5) TMI 1378 - AT - Central ExciseCENVAT credit - scope of input service - services related to handling of goods outside the factory, but up to and until export of goods - Held that: - the goods are permitted to be deposited without payment of duty at the port of export, it would appear that the ‘place of removal’ in relation to exported goods is not the factory but beyond. Any service used till the place of removal would qualify as an ‘input service.’ There can be no cavil about the availment of credit of any tax that has been paid in connection with such input services. There can be no dispute that the services on which credit of tax paid was taken had been rendered to the respondent. It would also be natural for any assessee to take the credit of any tax that has already been paid in connection with their business activities. To the extent that this credit has been taken on services that are not ineligible for inclusion as ‘input services’, the availment of credit cannot be objected to. Appeal dismissed - decided against Revenue.
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