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    <title>2014 (2) TMI 41 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, confirming that the port of export should be considered the place of removal for export goods. The appellant&#039;s contention that the factory gate should be deemed as the place of removal for cenvat credit eligibility was dismissed. The Tribunal relied on established case law precedent to support its decision, emphasizing that cenvat credit could be availed for services used until the goods reached the port of export.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243439</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision, confirming that the port of export should be considered the place of removal for export goods. The appellant&#039;s contention that the factory gate should be deemed as the place of removal for cenvat credit eligibility was dismissed. The Tribunal relied on established case law precedent to support its decision, emphasizing that cenvat credit could be availed for services used until the goods reached the port of export.</description>
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      <pubDate>Tue, 23 Apr 2013 00:00:00 +0530</pubDate>
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