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    <title>2017 (9) TMI 1252 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals, granting the appellant entitlement to CENVAT credit for services used in exporting goods, including CHA, Port Services, and Steamer Agent Services. The decision, based on a High Court precedent, emphasized that services utilized up to the port of shipment for exports should be considered as input services. The Tribunal set aside the denial of credit by the Adjudicating authority, providing clarity on the eligibility of CENVAT credit for services related to export activities.</description>
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      <description>The Tribunal allowed the appeals, granting the appellant entitlement to CENVAT credit for services used in exporting goods, including CHA, Port Services, and Steamer Agent Services. The decision, based on a High Court precedent, emphasized that services utilized up to the port of shipment for exports should be considered as input services. The Tribunal set aside the denial of credit by the Adjudicating authority, providing clarity on the eligibility of CENVAT credit for services related to export activities.</description>
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