https://www.taxtmi.com/caselaws?id=390748 The appellate tribunal allowed the appeal, affirming the appellant's entitlement to Cenvat Credit for fumigation services of export containers at the port. The tribunal found that the service was crucial for the export process up to the port of export, falling within the place of removal. Export beyond the port of export was considered outside the place of removal, making the credit admissible. The impugned order denying the credit was deemed factually and legally incorrect, and thus, set aside. en-us Tue, 30 Jul 2019 00:00:00 +0530 Sat, 11 Jan 2020 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390748 The appellate tribunal allowed the appeal, affirming the appellant's entitlement to Cenvat Credit for fumigation services of export containers at the port. The tribunal found that the service was crucial for the export process up to the port of export, falling within the place of removal. Export beyond the port of export was considered outside the place of removal, making the credit admissible. The impugned order denying the credit was deemed factually and legally incorrect, and thus, set aside. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390748