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2018 (1) TMI 1203 - AT - Central ExciseCENVAT credit - services received from service provider situated abroad for warehousing and handling of the goods stored outside India - Held that: - the adjudicating authority has categorically recorded that ownership of the goods remains with the appellant herein at the time of availment of the services, which is a stated position, not disputed by the Revenue before the first appellate authority as the first appellate authority has not recorded any findings on this point, but only records that the port of export of the goods is India hence, it is to be considered as the place of removal even though the ownership of the goods has been transferred to buyer. Tribunal in the case of Imperial Auto Industries [2017 (4) TMI 1048 - CESTAT CHANDIGARH] has categorically laid down that the ownership of goods and the property of the goods remain with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his door step, CENVAT Credit is eligible. Appeal allowed - decided in favor of appellant.
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