CENVAT Credit - Though there is no express inclusion of cargo ...
CENVAT Credit applies to cargo handling services; port of shipment deemed place of removal for exports, not factory gate.
March 31, 2014
Case Laws Central Excise HC
CENVAT Credit - Though there is no express inclusion of cargo handling service in definition of input service; however, in light of precedents, it can be held that in case of export of final product, place of removal would be port of shipment and not factory gate - HC
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