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    <title>2017 (4) TMI 887 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, allowing credit on services like GTA Service, Courier Service, CHA, and C&amp;amp;F Service used in the export of goods. The Tribunal held that services utilized up to the port of export are admissible input services, citing previous judgments and emphasizing that the place of removal extends to the port of export in export cases. The Member (Judicial) distinguished cases related to GTA services for home consumption and upheld the admissibility of credit on services used up to the port of export. As a result, the impugned orders were set aside, and the appeals were allowed on 17/03/2017.</description>
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      <title>2017 (4) TMI 887 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=341917</link>
      <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants, allowing credit on services like GTA Service, Courier Service, CHA, and C&amp;amp;F Service used in the export of goods. The Tribunal held that services utilized up to the port of export are admissible input services, citing previous judgments and emphasizing that the place of removal extends to the port of export in export cases. The Member (Judicial) distinguished cases related to GTA services for home consumption and upheld the admissibility of credit on services used up to the port of export. As a result, the impugned orders were set aside, and the appeals were allowed on 17/03/2017.</description>
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