https://www.taxtmi.com/caselaws?id=186895 The Tribunal upheld the Commissioner's decision, allowing M/s Thermax Ltd.'s appeal to avail credit on services related to exported goods. The Tribunal emphasized the relevance of legal interpretations and precedents in determining the eligibility of credit for services, noting that services up to the place of sale could be considered input services under the Cenvat Credit Rules, 2004. The Tribunal dismissed the Revenue's appeal, citing previous decisions and clarifications that supported the admissibility of Service Tax credit on transportation services up to the destination point for goods sold. en-us Tue, 22 Dec 2015 00:00:00 +0530 Tue, 04 Oct 2016 11:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186895 The Tribunal upheld the Commissioner's decision, allowing M/s Thermax Ltd.'s appeal to avail credit on services related to exported goods. The Tribunal emphasized the relevance of legal interpretations and precedents in determining the eligibility of credit for services, noting that services up to the place of sale could be considered input services under the Cenvat Credit Rules, 2004. The Tribunal dismissed the Revenue's appeal, citing previous decisions and clarifications that supported the admissibility of Service Tax credit on transportation services up to the destination point for goods sold. Case-Laws Central Excise Tue, 22 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186895