https://www.taxtmi.com/caselaws?id=368557 Cenvat credit was held admissible on export-related services, including CFS dock expenses, C&F agent service, THC charges, outward freight and banking services, where the services were used in connection with goods exported from the factory. The analysis treated the export chain as continuing until delivery at the foreign port, so services used up to that stage were regarded as used up to the place of removal. Reliance was placed on the Board circular supporting that approach. On that basis, services used in the course of export up to the port of export qualified as input services, and credit was allowable. en-us Tue, 21 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368557 Cenvat credit was held admissible on export-related services, including CFS dock expenses, C&F agent service, THC charges, outward freight and banking services, where the services were used in connection with goods exported from the factory. The analysis treated the export chain as continuing until delivery at the foreign port, so services used up to that stage were regarded as used up to the place of removal. Reliance was placed on the Board circular supporting that approach. On that basis, services used in the course of export up to the port of export qualified as input services, and credit was allowable. Case-Laws Central Excise Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368557