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    <title>Service tax credit on services availed for export of goods</title>
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    <description>Input services used for activities up to the place of removal qualify for cenvat credit; services used beyond the place of removal are not eligible for cenvat credit but may be claimed by refund or by seeking exemption under relevant notifications. Tribunal practice has treated the port as the place of removal, thereby allowing services up to the port to be treated as input services for cenvat credit.</description>
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      <description>Input services used for activities up to the place of removal qualify for cenvat credit; services used beyond the place of removal are not eligible for cenvat credit but may be claimed by refund or by seeking exemption under relevant notifications. Tribunal practice has treated the port as the place of removal, thereby allowing services up to the port to be treated as input services for cenvat credit.</description>
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