https://www.taxtmi.com/caselaws?id=328901 Cenvat credit was admissible on CHA, port, and warehousing/storage services used up to the port of export because, in export transactions, the place of removal extends to the export port and such services remain within that limit. A Board circular was also read as clarifying that the port of export is the place of removal for exports, supporting credit eligibility. Since the amount was deposited during the pendency of the proceedings and the credit was found admissible, the deposit became refundable and the refund claim was allowed. en-us Mon, 04 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328901 Cenvat credit was admissible on CHA, port, and warehousing/storage services used up to the port of export because, in export transactions, the place of removal extends to the export port and such services remain within that limit. A Board circular was also read as clarifying that the port of export is the place of removal for exports, supporting credit eligibility. Since the amount was deposited during the pendency of the proceedings and the credit was found admissible, the deposit became refundable and the refund claim was allowed. Case-Laws Central Excise Mon, 04 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328901