https://www.taxtmi.com/caselaws?id=207702 Cenvat credit was treated as admissible on CHA and port services used in connection with export of goods. The Tribunal noted that earlier decisions and the applicable Board circular extended the place of removal up to the port area in the export context, so services used up to that point qualified as input services. Reliance on an unrelated decision dealing with a different issue was rejected as misplaced, and the lower authority's denial of credit was found inconsistent with the settled position. Credit on CHA and port services was therefore allowed. en-us Thu, 10 Mar 2011 00:00:00 +0530 Thu, 22 Dec 2011 05:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207702 Cenvat credit was treated as admissible on CHA and port services used in connection with export of goods. The Tribunal noted that earlier decisions and the applicable Board circular extended the place of removal up to the port area in the export context, so services used up to that point qualified as input services. Reliance on an unrelated decision dealing with a different issue was rejected as misplaced, and the lower authority's denial of credit was found inconsistent with the settled position. Credit on CHA and port services was therefore allowed. Case-Laws Central Excise Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207702