Cenvat eligible on freight charges & CHA services availed upto port for export of goods

Commissioner of GST & Central Excise Vs Nelcast Limited (CESTAT Chennai) The issue is whether the respondent is eligible to avail credit on input services on freight charges and CHA services availed upto the port for export of goods. The Board vide Circular stated supra has clarified as under:- “5. Clearance of goods for exports from a factory can be of two types. The goods may be exported by the manufacturer directly to his foreign buyer or the goods may be cleared from the factory for export by a merchant exporter. 6. In the case of clearance of goods for export by manufacturer exporte...