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    <title>Service tax Credit on railway frieght</title>
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    <description>Service tax paid on railway freight used to carry export goods to the port/ICD/CFS (the place of removal) qualifies as an input service; where the manufacturer exporter files the shipping bill and goods are handed to the shipping line, transfer of property is at that port and the freight service is eligible for CENVAT credit and any applicable rebate.</description>
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      <description>Service tax paid on railway freight used to carry export goods to the port/ICD/CFS (the place of removal) qualifies as an input service; where the manufacturer exporter files the shipping bill and goods are handed to the shipping line, transfer of property is at that port and the freight service is eligible for CENVAT credit and any applicable rebate.</description>
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