https://www.taxtmi.com/caselaws?id=207007 The Tribunal allowed the appeal, setting aside the order denying input service credit for Custom House Agent (CHA) services related to export activities. Relying on precedents like Mundra Port & Special Economic Zone Ltd., the Tribunal held that CHA services have a nexus to the business of manufacturing final products, qualifying as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The conflicting decisions were considered, but the Tribunal ultimately favored the appellant, granting them the entitlement to claim input service credit for CHA services in the context of exports. en-us Tue, 30 Nov 2010 00:00:00 +0530 Tue, 23 Apr 2013 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207007 The Tribunal allowed the appeal, setting aside the order denying input service credit for Custom House Agent (CHA) services related to export activities. Relying on precedents like Mundra Port & Special Economic Zone Ltd., the Tribunal held that CHA services have a nexus to the business of manufacturing final products, qualifying as input services under Rule 2(l) of the Cenvat Credit Rules, 2004. The conflicting decisions were considered, but the Tribunal ultimately favored the appellant, granting them the entitlement to claim input service credit for CHA services in the context of exports. Case-Laws Service Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207007