https://www.taxtmi.com/caselaws?id=438665 The Tribunal held that the appellant is entitled to Cenvat credit on capital dredging services as input services for providing port services, overturning the denial based on the services being used for exempt services. It was established that the dredging services were received by the appellant for providing port services, not for MMB. Additionally, the denial of credit due to services being outside the customs area of Jaigarh port was deemed unsustainable. The appeal was allowed, and the appellant was granted the Cenvat credit for dredging services used in providing output port services. en-us Fri, 31 Mar 2023 00:00:00 +0530 Tue, 06 Jun 2023 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438665 The Tribunal held that the appellant is entitled to Cenvat credit on capital dredging services as input services for providing port services, overturning the denial based on the services being used for exempt services. It was established that the dredging services were received by the appellant for providing port services, not for MMB. Additionally, the denial of credit due to services being outside the customs area of Jaigarh port was deemed unsustainable. The appeal was allowed, and the appellant was granted the Cenvat credit for dredging services used in providing output port services. Case-Laws Service Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438665