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2017 (1) TMI 591 - AT - Central ExciseCENVAT credit - input services - transportation of the finished goods from the factory gate upto the port of export - clearing and forwarding - CHA services - Denial on the ground that these are past manufacturing activities and the services have no nexus, either directly or indirectly, with the manufacturing activities and the services cannot be held as input services. Held that: - I find that in the case of CCEx. Vs. Inductotherm India Pvt. Ltd. [2014 (3) TMI 921 - GUJARAT HIGH COURT], the Hon ble Gujarat High Court held that though there is no express inclusion of such service in the definition of input service in Rule 2 (l) of Central Credit Rules, 2004, it can be included therein holding that in case of export of final products, the place of removal would be the port of shipment of the final product and not factory gate and therefore, the manufacturer would be entitled to cenvat credit towards cargo handling as input service under Central Credit Rules, 2004 - the appellant is entitled to avail the cenvat credit on the input service in respect of the services used in relation to clearance of the final product upto the port of shipment. Appeal allowed - credit allowed - decided in favor of appellant.
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