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2009 (9) TMI 605

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....bsp;    Shri Sansar Chand, SDR, for the Appellant.  [Order per : D.N. Panda, Member (J)]. - 2. Learned DR Shri Sansar Chand submits that delivery of goods at the port and availment of service of CHA shall not be called as "input service" following the definition of such term under Rule 2(l) of the Cenvat Credit Rules, 2004. If use of service of removal of goods for ....

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