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    <title>Input Services, Place of Removal and Cenvat Credit for exports</title>
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    <description>Where exporters retain ownership until delivery at the port, the place of removal extends to the port of export and services availed up to that point (including CHA, surveyors and outward freight) qualify as input services, making the service tax paid on those services admissible as Cenvat credit under the Cenvat Credit Rules.</description>
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