https://www.taxtmi.com/caselaws?id=248613 Export-related shipping, documentation and terminal handling services used up to the load port qualified as input services because, for exports, the place of removal extended to the port. Cenvat credit could therefore be availed under Rule 2(l) of the Cenvat Credit Rules, 2004. Where Cenvat credit and refund under the export refund notifications were both available, the assessee was entitled to choose either route unless the notification expressly barred credit. As the refund notifications contained no such prohibition, credit could not be denied merely because refund was an alternative benefit. en-us Mon, 05 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248613 Export-related shipping, documentation and terminal handling services used up to the load port qualified as input services because, for exports, the place of removal extended to the port. Cenvat credit could therefore be availed under Rule 2(l) of the Cenvat Credit Rules, 2004. Where Cenvat credit and refund under the export refund notifications were both available, the assessee was entitled to choose either route unless the notification expressly barred credit. As the refund notifications contained no such prohibition, credit could not be denied merely because refund was an alternative benefit. Case-Laws Service Tax Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248613