https://www.taxtmi.com/caselaws?id=268017 The Tribunal allowed the appeal of a manufacturer-exporter concerning the entitlement to credit of Service tax paid on services utilized during the export process. The decision clarified that services like Cargo Handling and L.C. discounting commission/charges fell within the definition of input services under the Cenvat Credit Rules. By relying on Circular No. 999/6/2015-CX, which determined the place of removal for exported goods, the appellant was granted relief and allowed to avail the credit in accordance with the law. en-us Thu, 23 Apr 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268017 The Tribunal allowed the appeal of a manufacturer-exporter concerning the entitlement to credit of Service tax paid on services utilized during the export process. The decision clarified that services like Cargo Handling and L.C. discounting commission/charges fell within the definition of input services under the Cenvat Credit Rules. By relying on Circular No. 999/6/2015-CX, which determined the place of removal for exported goods, the appellant was granted relief and allowed to avail the credit in accordance with the law. Case-Laws Central Excise Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268017