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TMI Blog2017 (8) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory, but it is port of exports therefore place of removal is factory gate - Held that: - in case where place of removal is not place of export the CHA service is not admissible input service - there is no dispute that CHA service received by the appellant is for export of goods from the port of export, hence the same is input service - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ces which used for manufacture and removal of the goods up to place of removal are input service as per the definition of the input service therefore credit is admissible on the CHA services. He placed reliance on the following judgments: (a) Commr. Of C Ex. Raipur Vs. Bhilai Engineering Corporation Ltd[2016(41) S.T.R. 774(Tri. Del)] (b) Ingersoll-Rand International (India) ltd Vs. Commr. Of S.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hennai)] 4. I have carefully considered the submissions made by both sides. 5. I do agree with Ld. A.R. that in case where place of removal is not place of export the CHA service is not admissible input service. However, in fact of the present case appellant themselves have undertaken the job of clearance from factory to port of export and subsequently transported which is clear from the purchas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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