https://www.taxtmi.com/caselaws?id=221738 For export clearances, the port of export may be treated as the place of removal under section 4(3) of the Central Excise Act read with rule 2(t) of the CENVAT Credit Rules, so CHA and GTA services used up to that point qualify as input services. Commission-agent services used to procure purchase orders and facilitate supply were also treated as sufficiently connected to clearance of goods from the place of removal, and service tax paid on foreign commission-agent services under reverse charge was creditable under rule 3(1)(ixa). On that basis, the disputed CENVAT credits were stated to be admissible. en-us Fri, 28 Sep 2012 00:00:00 +0530 Wed, 09 Jul 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221738 For export clearances, the port of export may be treated as the place of removal under section 4(3) of the Central Excise Act read with rule 2(t) of the CENVAT Credit Rules, so CHA and GTA services used up to that point qualify as input services. Commission-agent services used to procure purchase orders and facilitate supply were also treated as sufficiently connected to clearance of goods from the place of removal, and service tax paid on foreign commission-agent services under reverse charge was creditable under rule 3(1)(ixa). On that basis, the disputed CENVAT credits were stated to be admissible. Case-Laws Central Excise Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221738