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2017 (8) TMI 1098 - AT - Central ExciseCENVAT credit - place of removal - credit denied on the ground that no evidence was produced that the CHA service was used for export of goods and place of removal is not the factory, but it is port of exports therefore place of removal is factory gate - Held that: - in case where place of removal is not place of export the CHA service is not admissible input service - there is no dispute that CHA service received by the appellant is for export of goods from the port of export, hence the same is input service - appeal allowed - decided in favor of appellant.
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