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2020 (1) TMI 361 - CESTAT AHMEDABADCENVAT Credit - input services - services of fumigation of export containers at port - denial of credit on the ground that it is used beyond the place of removal and the service has no nexus with the manufacture of the goods - HELD THAT:- The fumigation service is used for fumigation of export containers wherein the export goods are stuffed & exported. This service is performed at port of export - It has been consistently held that all the services used in respect of export of goods up to the port of export are considered well within the place of removal. In case of export beyond the port of export is only out of place of removal. The denial of credit on the ground that the service was used beyond the place of removal is factually and legally incorrect - appeal allowed - decided in favor of appellant.
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