TaxTMI 
TaxTMI 
sir, WE ARE AN 100% EOU UNIT 1) WHETHER IHC(TRANSPORTATION) CHARGES PAID FROM BANGALORE ICD TO CHENNAI SEA PORT IS ELIGIBLE(FOR THE PURPOSE OF EXPORT FROM CHENNAI PORT) 2) SERVICES AVAILED TO GET OUR FINISHED PRODUCTS EXPORTED ELIGIBLE FOR SERVICE TAX CREDIT KINDLY CLARIFY THE POINTS ASAP,
Service tax credit on services availed for export of goods
11 Feb 2010 
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Service tax credit: input services up to place of removal eligible for credit; services beyond eligible for refund or exemption.
Input services used for activities up to the place of removal qualify for cenvat credit; services used beyond the place of removal are not eligible for cenvat credit but may be claimed by refund or by seeking exemption under relevant notifications. Tribunal practice has treated the port as the place of removal, thereby allowing services up to the port to be treated as input services for cenvat credit. (AI Summary)
Input services used for activities up to the place of removal qualify for cenvat credit; services used beyond the place of removal are not eligible for cenvat credit but may be claimed by refund or by seeking exemption under relevant notifications. Tribunal practice has treated the port as the place of removal, thereby allowing services up to the port to be treated as input services for cenvat credit. (AI Summary)