https://www.taxtmi.com/caselaws?id=218285 A conditional export exemption under Notification No. 17/2009-ST did not force an exporter to waive Cenvat credit, because the notification required a choice between exemption and credit rather than compulsory exemption. On that basis, denial of credit merely for not availing the exemption was unsustainable. CHA, clearing and forwarding agent, shipping agent and courier agency services were also recognised as eligible input services for export-related Cenvat credit, since their nexus with the export transaction was accepted and had already been treated favourably in the assessee's own case. The disallowance of credit and the consequential penalty therefore could not stand. en-us Fri, 19 Oct 2012 00:00:00 +0530 Tue, 08 Jul 2014 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218285 A conditional export exemption under Notification No. 17/2009-ST did not force an exporter to waive Cenvat credit, because the notification required a choice between exemption and credit rather than compulsory exemption. On that basis, denial of credit merely for not availing the exemption was unsustainable. CHA, clearing and forwarding agent, shipping agent and courier agency services were also recognised as eligible input services for export-related Cenvat credit, since their nexus with the export transaction was accepted and had already been treated favourably in the assessee's own case. The disallowance of credit and the consequential penalty therefore could not stand. Case-Laws Central Excise Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218285