Cenvat credit for export-related services was allowed where the port of export was treated as the place of removal.

Cenvat credit was admissible on CHA, port, and warehousing/storage services used up to the port of export because, in export transactions, the place of removal extends to the export port and such services remain within that limit. A Board circular was also read as clarifying that the port of export is the place of removal for exports, supporting credit eligibility. Since the amount was deposited during the pendency of the proceedings and the credit was found admissible, the deposit became refundable and the refund claim was allowed.

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Issues: Whether Cenvat credit was admissible on CHA services, port services, and warehousing/storage services used in relation to export of goods at the port, and whether the amount deposited during the proceedings was refundable.

Analysis: In export transactions, the place of removal extends up to the port of export. Services received and used up to that stage in relation to export of goods are not beyond the place of removal and are admissible input services. The Board circular also clarified that, for exports, the port of export is the place of removal. Since the amount was deposited during the pendency of the Cenvat proceedings and the credit was held admissible, the deposit became refundable.

Conclusion: Cenvat credit on the three services was held admissible and the refund claim was allowed.

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