https://www.taxtmi.com/caselaws?id=342813 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to grant input services credit on Shipping Services, Documentation Charges, and Terminal Handling charges for exports. The Tribunal relied on a previous favorable ruling and clarified that the respondent had the option to claim credit or seek a refund, as per notifications. The decision emphasized the assessee's discretion in choosing between the two schemes, ultimately affirming the admissibility of the mentioned input services credit for exports. en-us Tue, 18 Apr 2017 00:00:00 +0530 Fri, 12 May 2017 07:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342813 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to grant input services credit on Shipping Services, Documentation Charges, and Terminal Handling charges for exports. The Tribunal relied on a previous favorable ruling and clarified that the respondent had the option to claim credit or seek a refund, as per notifications. The decision emphasized the assessee's discretion in choosing between the two schemes, ultimately affirming the admissibility of the mentioned input services credit for exports. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342813