https://www.taxtmi.com/caselaws?id=271848 CENVAT credit on service tax paid for CHA services used in connection with export of goods was held admissible where the exporter filed the shipping bill and, after Let Export Order, handed the goods to the shipping line without further control. A Central Board circular treated the port, ICD or CFS where the shipping bill is filed as the place of removal for manufacturer-exporters, and credit entitlement was to be determined on that basis. The demand for reversal was therefore not sustainable. en-us Wed, 06 Jan 2016 00:00:00 +0530 Thu, 13 Oct 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271848 CENVAT credit on service tax paid for CHA services used in connection with export of goods was held admissible where the exporter filed the shipping bill and, after Let Export Order, handed the goods to the shipping line without further control. A Central Board circular treated the port, ICD or CFS where the shipping bill is filed as the place of removal for manufacturer-exporters, and credit entitlement was to be determined on that basis. The demand for reversal was therefore not sustainable. Case-Laws Central Excise Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271848