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    <title>2018 (2) TMI 1854 - CESTAT HYDERABAD</title>
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    <description>Cenvat credit was held admissible on Service Tax paid for CHA and C&amp;F services used in relation to export goods because, in export transactions, the place of removal is the port and the export-clearance services are connected with export of goods. Credit was also allowed on laboratory analysis charges because the water analysis related to water used in the manufacturing process and was therefore linked to manufacture. The appellant was entitled to credit on both sets of services.</description>
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      <description>Cenvat credit was held admissible on Service Tax paid for CHA and C&amp;F services used in relation to export goods because, in export transactions, the place of removal is the port and the export-clearance services are connected with export of goods. Credit was also allowed on laboratory analysis charges because the water analysis related to water used in the manufacturing process and was therefore linked to manufacture. The appellant was entitled to credit on both sets of services.</description>
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