https://www.taxtmi.com/caselaws?id=255942 Cenvat credit was treated as admissible for export-linked services incurred up to the port, because the port was regarded as the place of removal; Custom House Agent, airport and port services were therefore creditable. Courier, storage and warehousing, maintenance of xerox/fax machines, telephone and security services were also treated as input services on the basis of business nexus and the Rule 2(l) definition. Transport services and the residuary category of other services were not decided finally because the factual record was incomplete and those issues were remanded for fresh consideration. Penalties under the service tax provisions were set aside because the credit dispute did not show mala fides. en-us Fri, 25 Apr 2014 00:00:00 +0530 Fri, 30 Jan 2015 08:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255942 Cenvat credit was treated as admissible for export-linked services incurred up to the port, because the port was regarded as the place of removal; Custom House Agent, airport and port services were therefore creditable. Courier, storage and warehousing, maintenance of xerox/fax machines, telephone and security services were also treated as input services on the basis of business nexus and the Rule 2(l) definition. Transport services and the residuary category of other services were not decided finally because the factual record was incomplete and those issues were remanded for fresh consideration. Penalties under the service tax provisions were set aside because the credit dispute did not show mala fides. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255942