https://www.taxtmi.com/caselaws?id=30898 CESTAT, Ahmedabad (AT) dismissed the revenue's appeals and held that service tax paid on Customs House Agent and surveyor services used up to the port are admissible as input service for the exporter. The tribunal reasoned ownership of goods remains with the seller until the port, so services availed until that point relate to the business and qualify as input services. Prior authority relied on by revenue was distinguished and not followed. en-us Fri, 29 Feb 2008 00:00:00 +0530 Wed, 10 Sep 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30898 CESTAT, Ahmedabad (AT) dismissed the revenue's appeals and held that service tax paid on Customs House Agent and surveyor services used up to the port are admissible as input service for the exporter. The tribunal reasoned ownership of goods remains with the seller until the port, so services availed until that point relate to the business and qualify as input services. Prior authority relied on by revenue was distinguished and not followed. Case-Laws Service Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30898