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    <title>Whether service tax paid on GTA service in relation to Export of goods from factory premises to port is eligible for Cenvat Credit?</title>
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    <description>Whether cenvat credit for service tax on GTA services used to move goods from factory to port turns on the place of removal under the Cenvat Credit Rules, 2004; the tribunal held that for FOB/CIF exports the place of removal is the load port, bringing GTA services up to that point within credit availability.</description>
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      <description>Whether cenvat credit for service tax on GTA services used to move goods from factory to port turns on the place of removal under the Cenvat Credit Rules, 2004; the tribunal held that for FOB/CIF exports the place of removal is the load port, bringing GTA services up to that point within credit availability.</description>
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