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    <title>2013 (2) TMI 59 - CESTAT Ahmedabad</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad upheld the respondent&#039;s eligibility to avail cenvat credit on service tax paid for CHA and C &amp;amp; F Agent services post 31.03.2008. The Tribunal determined that services rendered at the port for export purposes were considered part of the place of removal, allowing the respondent to claim the credit. The Tribunal affirmed the Commissioner (Appeals)&#039; decision based on precedents and a judgment of the High Court of Bombay, rejecting the Revenue&#039;s appeal and maintaining the respondent&#039;s entitlement to the cenvat credit.</description>
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    <pubDate>Mon, 21 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 59 - CESTAT Ahmedabad</title>
      <link>https://www.taxtmi.com/caselaws?id=220649</link>
      <description>The Appellate Tribunal CESTAT Ahmedabad upheld the respondent&#039;s eligibility to avail cenvat credit on service tax paid for CHA and C &amp;amp; F Agent services post 31.03.2008. The Tribunal determined that services rendered at the port for export purposes were considered part of the place of removal, allowing the respondent to claim the credit. The Tribunal affirmed the Commissioner (Appeals)&#039; decision based on precedents and a judgment of the High Court of Bombay, rejecting the Revenue&#039;s appeal and maintaining the respondent&#039;s entitlement to the cenvat credit.</description>
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      <pubDate>Mon, 21 Jan 2013 00:00:00 +0530</pubDate>
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