2013 (8) TMI 343

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..... mmr(A)/Ahd., dated 16/03/2011. 2. The issue involved in this case is whether service tax credit with respect to CHA services on export of goods and courier services filed by the appellant is admissible as per provisions of Rule 2(l) of the Cenvat Credit Rules, 2004. It has been held by the Commissioner (A) that such a credit is not admissible as the services are availed after the place of removal .....

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