https://www.taxtmi.com/caselaws?id=211034 The court ruled in favor of the appellants, allowing their appeal for claiming Cenvat credit on services like transportation of goods to the port, custom house agent services, and other charges within the port area as input services under Rule 5 of the Cenvat Credit Rules 2004. The judge found these services essential for the business purpose of exporting goods, similar to outward transportation and custom house agent services already recognized as input services. As a result, the appellants were granted the refund of Cenvat credit claimed on the mentioned services. en-us Tue, 31 Jan 2012 00:00:00 +0530 Tue, 07 Jan 2014 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211034 The court ruled in favor of the appellants, allowing their appeal for claiming Cenvat credit on services like transportation of goods to the port, custom house agent services, and other charges within the port area as input services under Rule 5 of the Cenvat Credit Rules 2004. The judge found these services essential for the business purpose of exporting goods, similar to outward transportation and custom house agent services already recognized as input services. As a result, the appellants were granted the refund of Cenvat credit claimed on the mentioned services. Case-Laws Service Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211034