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2019 (4) TMI 746 - AT - Central ExciseCENVAT credit - input services - Terminal Handling Charges - Ground rent - place of removal - services received beyond factory gate - Held that:- The appellant remains the owner of the goods till the goods are handed over to buyer at buyer’s premises, the place of removal in the present case is port, ICD or CFS as the case may be - in the present case appellant were entitled for Cenvat Credit claimed by them on Terminal Handling Charges and Ground rent - appeal allowed - decided in favor of appellant.
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