https://www.taxtmi.com/caselaws?id=203871 The court overturned the denial of Cenvat credit for service tax paid on CHA services for export clearance of goods. Relying on precedents and Circular No. 97/8/2007-ST, the court held that CHA services up to the place of export constitute eligible input services for Cenvat credit. Emphasizing the importance of determining the place of removal, the court highlighted that services facilitating goods reaching the place of removal are eligible for Cenvat credit. The judge allowed the appeal, citing the Adani Pharmachem case's principles and stressing the case-specific nature of decisions regarding Cenvat credit eligibility. en-us Wed, 29 Sep 2010 00:00:00 +0530 Sat, 22 Oct 2016 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203871 The court overturned the denial of Cenvat credit for service tax paid on CHA services for export clearance of goods. Relying on precedents and Circular No. 97/8/2007-ST, the court held that CHA services up to the place of export constitute eligible input services for Cenvat credit. Emphasizing the importance of determining the place of removal, the court highlighted that services facilitating goods reaching the place of removal are eligible for Cenvat credit. The judge allowed the appeal, citing the Adani Pharmachem case's principles and stressing the case-specific nature of decisions regarding Cenvat credit eligibility. Case-Laws Service Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203871