https://www.taxtmi.com/caselaws?id=31092 CESTAT held that where exports are on FOB/CIF terms the place of removal is the load port and CHA services rendered to facilitate outward transportation up to that place qualify as input services. Service tax paid on such CHA services is eligible for CENVAT credit because they relate to clearance of final products from the place of removal. The Tribunal found the Department's appeals meritless and rejected them, distinguishing earlier contrary authority. en-us Wed, 16 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31092 CESTAT held that where exports are on FOB/CIF terms the place of removal is the load port and CHA services rendered to facilitate outward transportation up to that place qualify as input services. Service tax paid on such CHA services is eligible for CENVAT credit because they relate to clearance of final products from the place of removal. The Tribunal found the Department's appeals meritless and rejected them, distinguishing earlier contrary authority. Case-Laws Service Tax Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31092