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    <title>2023 (2) TMI 1030 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, holding the Appellant eligible for Cenvat Credit claimed for services provided by the Clearing and Forwarding Agent during exports. The judgment emphasized the importance of the &#039;Place of Removal&#039; in determining Cenvat Credit eligibility, aligning with established legal principles and precedents. The decision, pronounced on 21st February 2023, clarified the interpretation of &#039;Place of Removal&#039; for availing Cenvat Credit for export-related services, emphasizing the relevance of legal precedents and circulars in such determinations.</description>
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      <title>2023 (2) TMI 1030 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=434515</link>
      <description>The Tribunal allowed the appeal, holding the Appellant eligible for Cenvat Credit claimed for services provided by the Clearing and Forwarding Agent during exports. The judgment emphasized the importance of the &#039;Place of Removal&#039; in determining Cenvat Credit eligibility, aligning with established legal principles and precedents. The decision, pronounced on 21st February 2023, clarified the interpretation of &#039;Place of Removal&#039; for availing Cenvat Credit for export-related services, emphasizing the relevance of legal precedents and circulars in such determinations.</description>
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