https://www.taxtmi.com/caselaws?id=32143 The appeal was rejected as CHA services for export were deemed ineligible for Cenvat credit, lacking a direct connection to the manufacturing process or goods clearance. Services at the port were not considered as qualifying input services for tax credit, based on the Tribunal's decision that such services do not have a nexus with factory operations. The denial of credit amounting to Rs. 68,829 was upheld, emphasizing the specific exclusion of port services from the scope of eligible input services. en-us Mon, 03 Sep 2007 00:00:00 +0530 Wed, 29 Jul 2009 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32143 The appeal was rejected as CHA services for export were deemed ineligible for Cenvat credit, lacking a direct connection to the manufacturing process or goods clearance. Services at the port were not considered as qualifying input services for tax credit, based on the Tribunal's decision that such services do not have a nexus with factory operations. The denial of credit amounting to Rs. 68,829 was upheld, emphasizing the specific exclusion of port services from the scope of eligible input services. Case-Laws Service Tax Mon, 03 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32143