https://www.taxtmi.com/caselaws?id=218560 CENVAT credit on CHA services used for export of excisable goods was treated as admissible because export goods are not sold merely on clearance from the factory, and the export process continues until customs documentation is presented. Rule 2(t) of the CENVAT Credit Rules, 2004 was read with section 4(3)(c) of the Central Excise Act, 1944 to support a wider understanding of "place of removal" in the export context, extending beyond the factory gate up to the customs stage. On that basis, the credit was not denied as unrelated to removal, and the department's appeal was dismissed. en-us Thu, 25 Oct 2012 00:00:00 +0530 Mon, 19 Nov 2012 22:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218560 CENVAT credit on CHA services used for export of excisable goods was treated as admissible because export goods are not sold merely on clearance from the factory, and the export process continues until customs documentation is presented. Rule 2(t) of the CENVAT Credit Rules, 2004 was read with section 4(3)(c) of the Central Excise Act, 1944 to support a wider understanding of "place of removal" in the export context, extending beyond the factory gate up to the customs stage. On that basis, the credit was not denied as unrelated to removal, and the department's appeal was dismissed. Case-Laws Service Tax Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218560