https://www.taxtmi.com/caselaws?id=343640 The High Court dismissed Revenue's appeal in a dispute over duty and penalty on availed credit without eligibility for handling goods for export. The court held that services related to export activities qualify as 'input services' under the CENVAT Credit Rules, 2004, even if post-removal, as they contribute to the export process. The judgment emphasized that services used until goods reach the port for export are admissible for credit, rejecting the argument that such services do not qualify. The demand for tax on availed credit was deemed unsustainable, resulting in the dismissal of Revenue's appeal. en-us Mon, 24 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343640 The High Court dismissed Revenue's appeal in a dispute over duty and penalty on availed credit without eligibility for handling goods for export. The court held that services related to export activities qualify as 'input services' under the CENVAT Credit Rules, 2004, even if post-removal, as they contribute to the export process. The judgment emphasized that services used until goods reach the port for export are admissible for credit, rejecting the argument that such services do not qualify. The demand for tax on availed credit was deemed unsustainable, resulting in the dismissal of Revenue's appeal. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343640