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2018 (11) TMI 25 - AT - Service Tax100% EOU - Refund of accumulated CENVAT Credit - denial on the ground that GTA service on account of nexus - denial also on the ground that credit was availed after 5 years, which is not proper - Held that:- In view of the Board Circular dated 28.2.2015 and in view of the decision of the Tribunal in the case of Kennametal India Ltd. [2016 (8) TMI 1031 - CESTAT BANGALORE], it is a settled issue that in the case of export, port is the place of removal and credit up to the port of export is an input credit, which the appellant is entitled to. Further, there is no time limit prescribed under CENVAT credit scheme for availing the CENVAT credit and it has been so held in the case of Coromandel Fertilizers Ltd. [2008 (8) TMI 333 - CESTAT, BANGALORE]. Appeal allowed - decided in favor of appellant.
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