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2010 (1) TMI 424 - AT - Service TaxCenvat Credit – place of removal – the appellants submit that the CHA services were incurred up to the port area and that the ownership of the goods continued with the appellants till the goods were delivered to its buyers abroad. – revenue contented that CHA service availed by the assessee was not admissible as the same are availed at the place of removal. Moreover, the activities relating to business contained in the definition of input service covers only activities such as accounting, auditing, credit rating and quality control etc. It does not include services involving physical handling of goods. – Held that: - the clarification issued by the Board, place of removal is clarified to be place at which the assessee transferred ownership of the goods. In the instant case, the appellants’ claim is that the ownership of all the consignments involved were transferred to their buyers at the place of destination. The authorized representative submitted that given an opportunity, the appellant will be in a position to satisfy the authorities that the CHA services involved were available up to the place of removal. – matter remanded back
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