https://www.taxtmi.com/caselaws?id=207765 The Appellate Tribunal upheld the Commissioner(Appeals)'s decision in a dispute regarding the availment of CENVAT Credit for Service Tax paid on services provided by a Customs House Agent and Clearing & Forwarding Agency for the export of goods. The Tribunal determined that for export purposes, the port area should be considered the place of removal, supporting the respondent's argument. The Revenue's failure to challenge relevant decisions and provide grounds to dispute established facts led to the rejection of their appeal. The Tribunal affirmed the importance of these services for the clearance of final products in the context of export activities. en-us Fri, 01 Jul 2011 00:00:00 +0530 Sun, 25 Dec 2011 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207765 The Appellate Tribunal upheld the Commissioner(Appeals)'s decision in a dispute regarding the availment of CENVAT Credit for Service Tax paid on services provided by a Customs House Agent and Clearing & Forwarding Agency for the export of goods. The Tribunal determined that for export purposes, the port area should be considered the place of removal, supporting the respondent's argument. The Revenue's failure to challenge relevant decisions and provide grounds to dispute established facts led to the rejection of their appeal. The Tribunal affirmed the importance of these services for the clearance of final products in the context of export activities. Case-Laws Service Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207765