https://www.taxtmi.com/caselaws?id=361801 The Tribunal upheld the Commissioner (Appeals) order, allowing the assessee to avail Cenvat credit for CHA services, Fumigation Services, and Environ Care Services at the port area for export-related activities. The Commissioner's decision was supported by the extension of the place of removal up to the port area for exports and the absence of grounds to challenge the decision based on limitation issues. The Revenue's appeals were rejected as they did not contest the non-applicability of the extended period for demanding tax, ensuring compliance with statutory provisions and limitations on tax demands. en-us Mon, 12 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 07:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361801 The Tribunal upheld the Commissioner (Appeals) order, allowing the assessee to avail Cenvat credit for CHA services, Fumigation Services, and Environ Care Services at the port area for export-related activities. The Commissioner's decision was supported by the extension of the place of removal up to the port area for exports and the absence of grounds to challenge the decision based on limitation issues. The Revenue's appeals were rejected as they did not contest the non-applicability of the extended period for demanding tax, ensuring compliance with statutory provisions and limitations on tax demands. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361801