"Place of Removal" in CENVAT Credit Rules: Exporter's Ownership Ends at Vessel Loading, Services Included Until Then.

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....CENVAT Credit - place of removal - the exporter continues to be owner and holds the title to the goods till the respective export consignment is handed over to master of the vessel and goods are loaded on board the vessel and that all services rendered prior thereto were services upto the place of removal within the meaning of Rule 2(l)(ii) of the Cenvat Credit Rules. - AT....