https://www.taxtmi.com/forum/issue?id=1660 Services constitute port services only when provided by a person authorised by the port authority; mere cargo handling within port premises does not suffice. Cenvat credit is not available on supplementary invoices for services-supplementary invoices apply to excisable goods-so suppliers paying under protest should seek reimbursement under contract but beware that passing the charge to clients while protesting may compromise positions and expose clients to denial of credit if demands relate to periods affected by limitation rules. en-us Fri, 18 Dec 2009 14:09:24 +0530 Thu, 23 Jan 2025 15:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1660 Services constitute port services only when provided by a person authorised by the port authority; mere cargo handling within port premises does not suffice. Cenvat credit is not available on supplementary invoices for services-supplementary invoices apply to excisable goods-so suppliers paying under protest should seek reimbursement under contract but beware that passing the charge to clients while protesting may compromise positions and expose clients to denial of credit if demands relate to periods affected by limitation rules. Discussion-Forum Service Tax Fri, 18 Dec 2009 14:09:24 +0530 https://www.taxtmi.com/forum/issue?id=1660