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    <title>Input service credit and trading activity</title>
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    <description>A dealer providing Business Auxiliary Service sought to claim credit for Customs House Agent and import-related services. One view treats CHA services as Input Service used in providing the output service and permits availing Cenvat Credit under the Cenvat Credit Rules, 2004. A contrary view contends CHA services are not connected with the specific output service of local market exploration and thus do not qualify as input services for credit.</description>
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      <description>A dealer providing Business Auxiliary Service sought to claim credit for Customs House Agent and import-related services. One view treats CHA services as Input Service used in providing the output service and permits availing Cenvat Credit under the Cenvat Credit Rules, 2004. A contrary view contends CHA services are not connected with the specific output service of local market exploration and thus do not qualify as input services for credit.</description>
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