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    <title>2017 (8) TMI 265 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the allowance of Cenvat Credit on Customs House Agent Service for export of goods beyond the place of removal at the port of shipment. The Tribunal clarified that services utilized for export of final products were admissible for Cenvat Credit, emphasizing that the place of removal for export goods is the port of shipment, not the factory gate. The Tribunal distinguished a previous case cited by the Revenue, stating it did not hold value as a precedent.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the allowance of Cenvat Credit on Customs House Agent Service for export of goods beyond the place of removal at the port of shipment. The Tribunal clarified that services utilized for export of final products were admissible for Cenvat Credit, emphasizing that the place of removal for export goods is the port of shipment, not the factory gate. The Tribunal distinguished a previous case cited by the Revenue, stating it did not hold value as a precedent.</description>
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