https://www.taxtmi.com/caselaws?id=394099 The Tribunal allowed credit for container cleaning and washing charges as input services related to imported consignments. Pest control services were deemed eligible for credit as essential for manufacturing and worker safety. Disallowance of credit for GTA services due to procedural errors was overturned. Credit availed on documents not in the appellant's name was upheld. Service tax on bank charges was disallowed for lack of official records. Input service usage after clearing final products was accepted. Credit for service tax on port/logistics services and porter & coolie charges was permitted. The appeal was partially allowed based on these findings. en-us Tue, 25 Feb 2020 00:00:00 +0530 Wed, 01 Apr 2020 14:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394099 The Tribunal allowed credit for container cleaning and washing charges as input services related to imported consignments. Pest control services were deemed eligible for credit as essential for manufacturing and worker safety. Disallowance of credit for GTA services due to procedural errors was overturned. Credit availed on documents not in the appellant's name was upheld. Service tax on bank charges was disallowed for lack of official records. Input service usage after clearing final products was accepted. Credit for service tax on port/logistics services and porter & coolie charges was permitted. The appeal was partially allowed based on these findings. Case-Laws Service Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394099