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2013 (1) TMI 632 - AT - Service TaxDenial of CENVAT Credit – Wrongly availed Cenvat credit - Cenvat credit of service Tax on CHA services - Input Service Rule 2(1) CCR, 2004 – Place of removal in case of export of goods – Revenue argue that once the goods are manufactured and cleared from the factory premises, the place of removal is a factory premises and not the port – Held that:- Following the decision in assessee’s own case Micro Inks Ltd. (2012 (6) TMI 122 - CESTAT, AHMEDABAD) on identical issue decides in favour of assessee. – In favour of assessee
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