2020 (1) TMI 361

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..... n service is used for fumigation of export containers wherein the export goods are stuffed exported. This service is performed at port of export - It has been consistently held that all the services used in respect of export of goods up to the port of export are considered well within the place of removal. In case of export beyond the port of export is only out of place of removal. The denial .....

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..... the appellant submits that the fumigation service was used by the appellant for export of goods. Therefore, credit is admissible. He placed reliance on the following judgments : (1) Venus Wire Industries - 2016 12 TMI 1315 (Tri Bom) (2) CPC Pvt. Ltd. - 2018 1 TMI 1198 (Tri-Mad.) (3) Sundram Fasteners - 2018 6 TMI 628 (Tri-Mad). He further subm .....

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