https://www.taxtmi.com/caselaws?id=204582 Input service credit is available for services used in the course of business and manufacturing activity, including export-related services. The dispute concerned denial of credit on Custom House Agent services, cargo handling, export documentation, and repair and maintenance of motor vehicles. Relying on Bombay HC authority, the CESTAT noted that the services were used for exporting goods manufactured by the appellant and therefore qualified as input services. The assessee was entitled to avail input service credit on the services in question. en-us Mon, 15 Nov 2010 00:00:00 +0530 Mon, 25 Jul 2011 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204582 Input service credit is available for services used in the course of business and manufacturing activity, including export-related services. The dispute concerned denial of credit on Custom House Agent services, cargo handling, export documentation, and repair and maintenance of motor vehicles. Relying on Bombay HC authority, the CESTAT noted that the services were used for exporting goods manufactured by the appellant and therefore qualified as input services. The assessee was entitled to avail input service credit on the services in question. Case-Laws Service Tax Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204582