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2016 (8) TMI 1031 - AT - Service TaxRecovery of CENVAT credit – imposition of interest and penalty – machine tool accessories, tips and Inserts – CHA service for export of goods – Held that: - the ownership of the goods and the risk related thereto remains with the appellant up to the loading of the goods on the ship at the port of shipment. Further, Section 4 of the Central Excise Act, 1944, inter alia, states that the place of removal is any other place from where the excisable goods are to be sold after the clearance from the factory. Thus the place of removal in case of export of goods is port of shipment. CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services – CENVAT credit allowed – appeal allowed – decided in favor of appellant.
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