https://www.taxtmi.com/caselaws?id=201909 The Appellate Tribunal CESTAT, New Delhi stayed the Commissioner (Appeals) order until the appeal is resolved. The case involved determining if goods delivery at the port and CHA service qualify as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal ruled that the place of export differs from the place of removal as per the rules, considering arguments from the Departmental Representative (DR) and halting the Commissioner's decision. en-us Mon, 14 Sep 2009 00:00:00 +0530 Tue, 18 Jan 2011 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201909 The Appellate Tribunal CESTAT, New Delhi stayed the Commissioner (Appeals) order until the appeal is resolved. The case involved determining if goods delivery at the port and CHA service qualify as "input service" under Rule 2(l) of the Cenvat Credit Rules, 2004. The Tribunal ruled that the place of export differs from the place of removal as per the rules, considering arguments from the Departmental Representative (DR) and halting the Commissioner's decision. Case-Laws Service Tax Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201909