https://www.taxtmi.com/caselaws?id=436638 CESTAT Chennai ruled in favor of the appellant regarding CENVAT credit on service tax paid for fork lift and crane hire charges used in cargo handling services at an Inland Container Depot. The tribunal distinguished between "excluded" and "exempted" services, holding that export cargo handling services are excluded from taxability under Section 65(23) rather than exempted services under Rule 2(e). Since excluded services cannot be treated as exempted services, the Revenue was not justified in demanding service tax on export cargo handling by treating it as an exempted service. Appeal allowed. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 14 May 2025 18:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436638 CESTAT Chennai ruled in favor of the appellant regarding CENVAT credit on service tax paid for fork lift and crane hire charges used in cargo handling services at an Inland Container Depot. The tribunal distinguished between "excluded" and "exempted" services, holding that export cargo handling services are excluded from taxability under Section 65(23) rather than exempted services under Rule 2(e). Since excluded services cannot be treated as exempted services, the Revenue was not justified in demanding service tax on export cargo handling by treating it as an exempted service. Appeal allowed. Case-Laws Service Tax Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436638