https://www.taxtmi.com/caselaws?id=381104 The Tribunal allowed the appellant's appeals, setting aside the order that revoked the refund sanction on CENVAT credit for C&F charges for goods exported to Chennai Port. The decision emphasized that the loading port, in this case, Chennai Port, constitutes the place of removal in export scenarios, making all services until the loading point eligible for CENVAT credit. The ruling highlighted the importance of adhering to legal precedents and factual evidence in determining the eligibility of input service credits under the CENVAT Credit Rules, 2004. en-us Wed, 01 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381104 The Tribunal allowed the appellant's appeals, setting aside the order that revoked the refund sanction on CENVAT credit for C&F charges for goods exported to Chennai Port. The decision emphasized that the loading port, in this case, Chennai Port, constitutes the place of removal in export scenarios, making all services until the loading point eligible for CENVAT credit. The ruling highlighted the importance of adhering to legal precedents and factual evidence in determining the eligibility of input service credits under the CENVAT Credit Rules, 2004. Case-Laws Central Excise Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381104