Service tax on Customs House Agent for export is creditable, confirms Appellate Tribunal. Outward transportation services are input services.

The Appellate Tribunal CESTAT, Ahmedabad held that service tax paid on Customs House Agent services for export of goods is creditable. The Larger Bench confirmed that services for outward transportation of goods qualify as input services. The Revenue's appeal was dismissed, and the stay petition was also resolved.

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The Appellate Tribunal CESTAT, Ahmedabad upheld that service tax paid on Customs House Agent services for export of goods is creditable. The Larger Bench clarified that services for outward transportation of goods are considered input services. The appeal by the Revenue was rejected. Stay petition was also disposed of.

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