https://www.taxtmi.com/caselaws?id=78470 The appellant's claim for CENVAT credit on loading and unloading services was upheld as these activities were deemed 'input services' under rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal found that the services provided by the loading/unloading agency qualified as essential to the transportation process, meeting the conditions outlined in the circular. Consequently, the appellant was granted the right to claim the credit, with the pre-deposit waived and recovery of duty and penalty amounts stayed. en-us Thu, 14 Jan 2010 00:00:00 +0530 Fri, 19 Nov 2010 11:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78470 The appellant's claim for CENVAT credit on loading and unloading services was upheld as these activities were deemed 'input services' under rule 2(l) of the CENVAT Credit Rules, 2004. The Tribunal found that the services provided by the loading/unloading agency qualified as essential to the transportation process, meeting the conditions outlined in the circular. Consequently, the appellant was granted the right to claim the credit, with the pre-deposit waived and recovery of duty and penalty amounts stayed. Case-Laws Service Tax Thu, 14 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78470