https://www.taxtmi.com/caselaws?id=245459 The court upheld the respondent's eligibility for CENVAT Credit on Service Tax paid for security services used in transporting goods from the factory to the port for export. The judge determined that the security services were essential for protecting the export cargo during transit, falling within the definition of input services under the CENVAT Credit Rules. Emphasizing the importance of safeguarding business interests during the export process, the decision allowed the respondent to benefit from the CENVAT Credit, considering the port as the place of removal for export goods. en-us Fri, 21 Sep 2012 00:00:00 +0530 Thu, 13 Apr 2017 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245459 The court upheld the respondent's eligibility for CENVAT Credit on Service Tax paid for security services used in transporting goods from the factory to the port for export. The judge determined that the security services were essential for protecting the export cargo during transit, falling within the definition of input services under the CENVAT Credit Rules. Emphasizing the importance of safeguarding business interests during the export process, the decision allowed the respondent to benefit from the CENVAT Credit, considering the port as the place of removal for export goods. Case-Laws Central Excise Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245459