https://www.taxtmi.com/caselaws?id=210406 The appeals filed by the Revenue against the respondent were disposed of together as the issue was identical. The Commissioner (Appeals) ruled entirely in favor of the respondent, making cross objections unnecessary. The Tribunal determined that charges for outward transportation up to the load port for exports on FOB basis qualify as input service eligible for credit. Previous Tribunal decisions and High Court judgments supported this interpretation, leading to the rejection of Revenue's appeals. The settled nature of the issue in favor of the respondent was confirmed, and cross objections were disposed of accordingly. en-us Mon, 31 Oct 2011 00:00:00 +0530 Fri, 10 Feb 2012 06:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210406 The appeals filed by the Revenue against the respondent were disposed of together as the issue was identical. The Commissioner (Appeals) ruled entirely in favor of the respondent, making cross objections unnecessary. The Tribunal determined that charges for outward transportation up to the load port for exports on FOB basis qualify as input service eligible for credit. Previous Tribunal decisions and High Court judgments supported this interpretation, leading to the rejection of Revenue's appeals. The settled nature of the issue in favor of the respondent was confirmed, and cross objections were disposed of accordingly. Case-Laws Service Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210406