https://www.taxtmi.com/caselaws?id=221660 The Tribunal upheld the Commissioner (Appeals) decision, allowing input service credit for services like CHA, Port, GTA, Courier, and Business Auxiliary Services for exporters. The Tribunal emphasized the manufacturer's entitlement to input services in the course of business, particularly in export scenarios where the port is considered the place of removal. The decision aligned with Rule 2(l) of CENVAT Credit Rules, 2004, and highlighted the consistent interpretation of input service entitlement for manufacturers of excisable goods. The Tribunal dismissed Revenue's appeal, citing relevant legal precedents supporting the respondents' entitlement to the mentioned services. en-us Fri, 07 Sep 2012 00:00:00 +0530 Sat, 23 Mar 2013 22:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221660 The Tribunal upheld the Commissioner (Appeals) decision, allowing input service credit for services like CHA, Port, GTA, Courier, and Business Auxiliary Services for exporters. The Tribunal emphasized the manufacturer's entitlement to input services in the course of business, particularly in export scenarios where the port is considered the place of removal. The decision aligned with Rule 2(l) of CENVAT Credit Rules, 2004, and highlighted the consistent interpretation of input service entitlement for manufacturers of excisable goods. The Tribunal dismissed Revenue's appeal, citing relevant legal precedents supporting the respondents' entitlement to the mentioned services. Case-Laws Central Excise Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221660