https://www.taxtmi.com/caselaws?id=234642 CENVAT credit was admissible on service tax paid for fumigation of export containers at factory premises because the activity formed part of packing for exported finished goods. The service was treated as integrally connected with packing expenses, which qualify for credit as input services. On that basis, the fumigation service fell within the scope of input service for CENVAT credit purposes, and credit had to be allowed in favour of the assessee. en-us Fri, 28 Dec 2012 00:00:00 +0530 Tue, 02 Dec 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234642 CENVAT credit was admissible on service tax paid for fumigation of export containers at factory premises because the activity formed part of packing for exported finished goods. The service was treated as integrally connected with packing expenses, which qualify for credit as input services. On that basis, the fumigation service fell within the scope of input service for CENVAT credit purposes, and credit had to be allowed in favour of the assessee. Case-Laws Service Tax Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234642