https://www.taxtmi.com/caselaws?id=245473 The court upheld the Tribunal's decision, affirming that cargo handling services used for exporting goods qualify as "input services" under the Cenvat Credit Rules. The place of removal in the context of exports includes the port of shipment, allowing the manufacturer to claim service tax credit on cargo handling services. The appeal by the Revenue was dismissed, and the authorities' decisions favoring the assessee were maintained. en-us Fri, 31 Jan 2014 00:00:00 +0530 Sat, 19 Sep 2015 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245473 The court upheld the Tribunal's decision, affirming that cargo handling services used for exporting goods qualify as "input services" under the Cenvat Credit Rules. The place of removal in the context of exports includes the port of shipment, allowing the manufacturer to claim service tax credit on cargo handling services. The appeal by the Revenue was dismissed, and the authorities' decisions favoring the assessee were maintained. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245473