https://www.taxtmi.com/caselaws?id=327680 For manufacturer-exporters, CHA services used for export clearances were held admissible as input service credit because the port, ICD or CFS where the shipping bill is filed may be treated as the place of removal once the goods are handed over to the shipping line and the exporter loses control after the let export order. Credit of outdoor catering services for a mandatory factory canteen was also treated as an input service, but only proportionately to the extent the expenditure was borne by the manufacturer; the employee-borne portion was excluded. The appeal was therefore allowed on the export-clearance issue and allowed only in part on the canteen issue. en-us Wed, 27 Apr 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327680 For manufacturer-exporters, CHA services used for export clearances were held admissible as input service credit because the port, ICD or CFS where the shipping bill is filed may be treated as the place of removal once the goods are handed over to the shipping line and the exporter loses control after the let export order. Credit of outdoor catering services for a mandatory factory canteen was also treated as an input service, but only proportionately to the extent the expenditure was borne by the manufacturer; the employee-borne portion was excluded. The appeal was therefore allowed on the export-clearance issue and allowed only in part on the canteen issue. Case-Laws Service Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327680