https://www.taxtmi.com/caselaws?id=180887 CHA services used before export of goods were treated as input services under the Cenvat Credit Rules, 2004, where the exports were on FOB basis and the relevant clarification linked the place of removal to transfer of ownership. On that reasoning, services connected with export handling and the movement of final products to the port area were held to fall within the scope of eligible input services. Refund of the service tax paid on such CHA services was therefore admissible, and credit was allowed in favour of the assessee. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 23 May 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180887 CHA services used before export of goods were treated as input services under the Cenvat Credit Rules, 2004, where the exports were on FOB basis and the relevant clarification linked the place of removal to transfer of ownership. On that reasoning, services connected with export handling and the movement of final products to the port area were held to fall within the scope of eligible input services. Refund of the service tax paid on such CHA services was therefore admissible, and credit was allowed in favour of the assessee. Case-Laws Service Tax Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180887