https://www.taxtmi.com/caselaws?id=253051 The Bench allowed the stay applications, waiving the predeposit of tax, interest, and penalty for the appellant. It was held that courier services used for exporting excisable finished goods qualified as eligible input services under the CENVAT Credit Rules, 2004. The judgment emphasized the significance of the 'place of removal' in determining credit eligibility and referenced previous Tribunal decisions supporting the inclusion of services like CHA, C&F, shipping, and courier services as input services. The denial of cenvat credit on service tax paid on inputs services, specifically Courier Service for export of goods, was overturned in favor of the appellant. en-us Mon, 18 Aug 2014 00:00:00 +0530 Wed, 12 Nov 2014 12:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253051 The Bench allowed the stay applications, waiving the predeposit of tax, interest, and penalty for the appellant. It was held that courier services used for exporting excisable finished goods qualified as eligible input services under the CENVAT Credit Rules, 2004. The judgment emphasized the significance of the 'place of removal' in determining credit eligibility and referenced previous Tribunal decisions supporting the inclusion of services like CHA, C&F, shipping, and courier services as input services. The denial of cenvat credit on service tax paid on inputs services, specifically Courier Service for export of goods, was overturned in favor of the appellant. Case-Laws Central Excise Mon, 18 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253051