https://www.taxtmi.com/caselaws?id=32130 CESTAT upheld a demand disallowing excise credit for cement and steel used in construction of a jetty and port buildings, finding those goods are not inputs for the port service under the limited clause for output services. The tribunal allowed input credit for service tax on CHA and surveyor services, car hire used by port officers, and duty on air-conditioners as integrally connected to provision of taxable output services. No mala fides were found, and imposed penalties were set aside. en-us Tue, 30 Sep 2008 00:00:00 +0530 Wed, 05 Nov 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32130 CESTAT upheld a demand disallowing excise credit for cement and steel used in construction of a jetty and port buildings, finding those goods are not inputs for the port service under the limited clause for output services. The tribunal allowed input credit for service tax on CHA and surveyor services, car hire used by port officers, and duty on air-conditioners as integrally connected to provision of taxable output services. No mala fides were found, and imposed penalties were set aside. Case-Laws Service Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32130