https://www.taxtmi.com/caselaws?id=209080 Service tax paid on CHA services used at the port area in the export chain was treated as eligible input service credit for Modvat purposes. Earlier Tribunal decisions had already recognised such services as part of the export process, and the Board circular on the place of removal supported that view. The departmental authority was bound to follow the circular, so the contrary reasoning in the impugned order could not stand. Modvat credit on the CHA service tax was therefore allowable. en-us Sun, 06 Mar 2011 00:00:00 +0530 Tue, 11 Feb 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209080 Service tax paid on CHA services used at the port area in the export chain was treated as eligible input service credit for Modvat purposes. Earlier Tribunal decisions had already recognised such services as part of the export process, and the Board circular on the place of removal supported that view. The departmental authority was bound to follow the circular, so the contrary reasoning in the impugned order could not stand. Modvat credit on the CHA service tax was therefore allowable. Case-Laws Service Tax Sun, 06 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209080