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2018 (2) TMI 1236 - AT - Central ExciseCENVAT credit - input services beyond port of export - whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight charges? - Held that: - The Hon’ble Gujarat High Court in the Dynamic Industries Ltd.’ case [2014 (8) TMI 713 - GUJARAT HIGH COURT] has observed while interpreting the scope of ‘input service’ prescribed under Rule 2(l) of the Cenvat Credit Rules, 2004 that in the case of export goods, the ‘place of export’, that is sea port/air port would be considered as the ‘place of removal’. Service tax paid on ocean freight and airfreight thus not admissible to credit - appeal dismissed - decided against appellant.
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