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2018 (5) TMI 477 - AT - Central ExciseCENVAT credit - input services - place of removal - whether the appellant is entitled for cenvat credit on CHA service used for export of goods? - Held that: - In case of export of goods the ownership of goods remained with the exporter till it is cleared for export from port of export, therefore in case of export, the port of export is the place of removal - CHA service which is used for export of goods is well within the place of removal, hence the credit is admissible - appeal allowed - decided in favor of appellant.
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