TMI Blog2013 (12) TMI 1640X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture - in respect of exports place of removal would be port. Even though the definition was amended on 1-4-2008 and words 'from the place of removal' in the definition and definition of input services were replaced by 'up to the place of removal', once we take a view that the port has to be treated as place of removal in respect of exports, the services utilized by the appellant would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g charges, inland haulage charges, agency charges, documentation fees, house airway bill fees, TRA charges, business support services, storage charges, LCL charges, commission charges, customs clearance charges, spraying services. The period involved is November 2004 to December 2008. There is no dispute that the appellant is engaged in the manufacture of the goods in respect of which these credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in respect of exports place of removal would be port. Even though there are decisions, in my opinion it is not required to cite the same because the issue is quite clear. Once it is accepted that the place of removal has to be considered as port in respect of exports, it can be readily seen in all the services which have been considered for denying the Cenvat credit have been received prior t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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