https://www.taxtmi.com/caselaws?id=220528 The judgment upheld the respondent's eligibility to avail cenvat credit on service tax paid by the Custom House Agent for export services. The court rejected the Revenue's appeal, emphasizing consistency in legal interpretation and application, citing a previous ruling in favor of the respondent on a similar issue. The decision confirmed that the CHA services qualified as input services under the Cenvat Credit Rules, 2004, allowing the respondent to claim the credit. en-us Fri, 04 Jan 2013 00:00:00 +0530 Fri, 25 Jan 2013 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220528 The judgment upheld the respondent's eligibility to avail cenvat credit on service tax paid by the Custom House Agent for export services. The court rejected the Revenue's appeal, emphasizing consistency in legal interpretation and application, citing a previous ruling in favor of the respondent on a similar issue. The decision confirmed that the CHA services qualified as input services under the Cenvat Credit Rules, 2004, allowing the respondent to claim the credit. Case-Laws Service Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220528