https://www.taxtmi.com/caselaws?id=266693 CENVAT credit was held admissible on port service, storage and warehousing, cargo handling, CHA, export freight and outward courier services used for export of goods. The controlling principle applied was that, in exports, the port constitutes the place of removal, so services used up to that point cannot be denied credit merely because they were rendered after the factory gate. On that basis, the denial of credit was unsustainable and the amount adjusted against the sanctioned rebate claim was directed to be refunded to the assessee. en-us Fri, 12 Sep 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266693 CENVAT credit was held admissible on port service, storage and warehousing, cargo handling, CHA, export freight and outward courier services used for export of goods. The controlling principle applied was that, in exports, the port constitutes the place of removal, so services used up to that point cannot be denied credit merely because they were rendered after the factory gate. On that basis, the denial of credit was unsustainable and the amount adjusted against the sanctioned rebate claim was directed to be refunded to the assessee. Case-Laws Central Excise Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266693