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2016 (2) TMI 553 - CESTAT MUMBAI

2016 (2) TMI 553 - CESTAT MUMBAI - 2016 (41) S.T.R. 900 (Tri. - Mumbai) - CENVAT Credit in respect of Service Tax paid on services received from CHA in respect of export of consignment - Held that:- The issue is settled in view of the clarification issued by CBE&C. In view of a clear cut clarification by CBE&C, demand of reversal of CENVAT Credit taken in respect of CHA services utilized for export of goods cannot be sustained. - Appeal No. E/481/11 - Final Order No. A/85228/2016-WZB/SMB - Dated .....

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d beyond the place of removal and are not covered under the definition of the input services. 2. Learned Counsel for the appellant asserted that the issue of admissibility of credit on CHA services has been settled by the CBE&C vide its Circular No. 999/6/2015-CX dated 28.2.2015, wherein CBE&C has clarified as follows: - 6. In the case of clearance of goods for export by manufacturer exporter, shipping bill is filed by the manufacturer exporter and goods are handed over to the shipping l .....

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