https://www.taxtmi.com/caselaws?id=269964 The Tribunal dismissed Revenue's appeal against the disallowance of input service credit for CHA services used in export. It held that CHA services qualified as input services under the CENVAT Credit Rules, 2004, as the port was deemed the place of removal for export goods. Relying on precedent and a broad interpretation of the rules, the Tribunal emphasized the importance of services like CHA for exporting final products. The Gujarat High Court judgment in a similar case supported this view, leading to the dismissal of Revenue's appeal. en-us Thu, 23 Jul 2015 00:00:00 +0530 Sat, 14 May 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269964 The Tribunal dismissed Revenue's appeal against the disallowance of input service credit for CHA services used in export. It held that CHA services qualified as input services under the CENVAT Credit Rules, 2004, as the port was deemed the place of removal for export goods. Relying on precedent and a broad interpretation of the rules, the Tribunal emphasized the importance of services like CHA for exporting final products. The Gujarat High Court judgment in a similar case supported this view, leading to the dismissal of Revenue's appeal. Case-Laws Service Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269964