https://www.taxtmi.com/caselaws?id=250763 The HC upheld the Tribunal's allowance of CENVAT credit on Customs House Agents, Shipping Agents, and Container Services, ruling these as input services necessary up to the place of removal (port) under Rule 2(1) of the CCR, 2004. Credit on clearing and forwarding agent services was allowed, rejecting the Revenue's claim that these were sales promotion services. However, credit on service tax paid for overseas commission agents was disallowed, as such services did not qualify as input services used in manufacture or clearance. The court also held that the extended limitation period was not applicable due to lack of suppression or misrepresentation by the assessee. The decision was partly in favor of the assessee and partly in favor of the Revenue. en-us Fri, 25 Jul 2014 00:00:00 +0530 Fri, 01 Aug 2025 16:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250763 The HC upheld the Tribunal's allowance of CENVAT credit on Customs House Agents, Shipping Agents, and Container Services, ruling these as input services necessary up to the place of removal (port) under Rule 2(1) of the CCR, 2004. Credit on clearing and forwarding agent services was allowed, rejecting the Revenue's claim that these were sales promotion services. However, credit on service tax paid for overseas commission agents was disallowed, as such services did not qualify as input services used in manufacture or clearance. The court also held that the extended limitation period was not applicable due to lack of suppression or misrepresentation by the assessee. The decision was partly in favor of the assessee and partly in favor of the Revenue. Case-Laws Service Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250763