https://www.taxtmi.com/forum/issue?id=109975 Whether service tax on bank currency-exchange charges for export realisation is eligible for Cenvat credit hinges on characterisation: if treated as an input service in relation to manufacture and clearance of dutiable goods (with exported goods treated as duty-paid), credit is claimable, supported by tribunal decisions on bank commission and collection charges; conversely, if regarded as a post-export service not connected to manufacture/clearance, it is not eligible. Absence of a specific service-tax restriction like an excise notification is noted. en-us Thu, 03 Mar 2016 11:08:33 +0530 Thu, 23 Jan 2025 15:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109975 Whether service tax on bank currency-exchange charges for export realisation is eligible for Cenvat credit hinges on characterisation: if treated as an input service in relation to manufacture and clearance of dutiable goods (with exported goods treated as duty-paid), credit is claimable, supported by tribunal decisions on bank commission and collection charges; conversely, if regarded as a post-export service not connected to manufacture/clearance, it is not eligible. Absence of a specific service-tax restriction like an excise notification is noted. Discussion-Forum Service Tax Thu, 03 Mar 2016 11:08:33 +0530 https://www.taxtmi.com/forum/issue?id=109975