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    <title>Whether the respondents are entitled to avail credit of service tax paid on the services of CHA &amp; Surveyors utilized by them at the time of export?</title>
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    <description>Credit for service tax on CHA and surveyor services is admissible where those services are utilized up to the port area and the seller retains ownership until delivery at the port; such services are integrally connected to the export business and qualify as input service, consistent with administrative guidance extending the place of removal to the destination where ownership remains with the seller.</description>
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      <description>Credit for service tax on CHA and surveyor services is admissible where those services are utilized up to the port area and the seller retains ownership until delivery at the port; such services are integrally connected to the export business and qualify as input service, consistent with administrative guidance extending the place of removal to the destination where ownership remains with the seller.</description>
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