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The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for exporting goods. The Gujarat High Court had previously held that cargo handling services availed for exporting goods are essentially rendered at the port from where goods are taken out of the country. Furthermore, the issue was one of interpretation rather than suppression, so the extended period for issuing the show cause notice demanding reversal of CENVAT credit was not justified due to time limitation.
The CESTAT dismissed the Revenue's appeal, ruling that port services qualify as 'place of removal' for availing CENVAT credit on cargo handling services used for exporting goods. The Gujarat High Court had previously held that cargo handling services availed for exporting goods are essentially rendered at the port from where goods are taken out of the country. Furthermore, the issue was one of interpretation rather than suppression, so the extended period for issuing the show cause notice demanding reversal of CENVAT credit was not justified due to time limitation.
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