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    <title>2018 (5) TMI 477 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, allowing cenvat credit for CHA service used in exporting goods. It determined that the port of export constitutes the place of removal, where the ownership of goods remains with the exporter until clearance. By relying on precedent judgments, the tribunal found the credit admissible, setting aside the impugned order and allowing the appeal.</description>
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      <description>The tribunal ruled in favor of the appellant, allowing cenvat credit for CHA service used in exporting goods. It determined that the port of export constitutes the place of removal, where the ownership of goods remains with the exporter until clearance. By relying on precedent judgments, the tribunal found the credit admissible, setting aside the impugned order and allowing the appeal.</description>
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