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2018 (10) TMI 1204 - AT - Central ExciseCENVAT Credit - input services - denial on account of nexus - place of removal - whether the value of CHA Service and outward transportation in the case of sale to the customer, the value has to be the part of the transaction value so as to entitle the appellant to avail the cenvat credit or not? Held that:- It is only upto the place of removal that the service can be treated as input service whereupon the cenvat credit can be availed. The place of removal is the place from where the finally manufactured product is cleared after payment of excise duty. Thus any expense incurred beyond this point is not to be included in the value as such will not be the input thereby no cenvat credit will be available on any such expense. GTA service being the services beyond the place of removal therefore cannot be considered as the input services. However, in case of imports, port is the place of removal. The CHA services apparently have been rendered till the concerned port hence are the service rendered upto the place of removal. As such are very much the input services as per the definition above. The appellant is therefore held entitled to avail cenvat credit on CHA Service - disallowance of credit for CHA is set aside. Appeal allowed in part.
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