https://www.taxtmi.com/highlights?id=17963 CENVAT Credit - Though there is no express inclusion of cargo handling service in definition of input service; however, in light of precedents, it can be held that in case of export of final product, place of removal would be port of shipment and not factory gate - HC en-us Mon, 31 Mar 2014 10:46:43 +0530 Mon, 31 Mar 2014 10:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17963 CENVAT Credit - Though there is no express inclusion of cargo handling service in definition of input service; however, in light of precedents, it can be held that in case of export of final product, place of removal would be port of shipment and not factory gate - HC Highlights Central Excise Mon, 31 Mar 2014 10:46:43 +0530 https://www.taxtmi.com/highlights?id=17963