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    <title>2012 (7) TMI 447 - CESTAT, CHENNAI</title>
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    <description>CENVAT credit was held admissible for service tax paid on CHA and allied services used in connection with export consignments, as export goods should not carry domestic tax burden. The Tribunal relied on the statutory scheme and the principle of export neutrality, and treated the later exemption notification as consistent with that policy, even though the dispute arose for an earlier period. Credit was therefore allowed for services used in exporting goods, with the exporter entitled to utilising or recovering the credit as permitted under the scheme.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214877</link>
      <description>CENVAT credit was held admissible for service tax paid on CHA and allied services used in connection with export consignments, as export goods should not carry domestic tax burden. The Tribunal relied on the statutory scheme and the principle of export neutrality, and treated the later exemption notification as consistent with that policy, even though the dispute arose for an earlier period. Credit was therefore allowed for services used in exporting goods, with the exporter entitled to utilising or recovering the credit as permitted under the scheme.</description>
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