https://www.taxtmi.com/caselaws?id=370073 The appellant's claim for Cenvat Credit for the supply of tangible goods service used for exporting goods was denied. The appellant rented an ISO Tank Container for transporting goods to Germany, but the credit was disallowed as the service was used beyond the place of removal. The appellant's argument that the service was integral to the manufacturing process was rejected. The service did not qualify as an input service under the specified categories. The appeal was dismissed, upholding the denial of credit on 23.10.2018. en-us Tue, 23 Oct 2018 00:00:00 +0530 Wed, 12 Jun 2019 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370073 The appellant's claim for Cenvat Credit for the supply of tangible goods service used for exporting goods was denied. The appellant rented an ISO Tank Container for transporting goods to Germany, but the credit was disallowed as the service was used beyond the place of removal. The appellant's argument that the service was integral to the manufacturing process was rejected. The service did not qualify as an input service under the specified categories. The appeal was dismissed, upholding the denial of credit on 23.10.2018. Case-Laws Central Excise Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370073