https://www.taxtmi.com/caselaws?id=33809 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Member (Judicial) Archana Wadhwa, allowed the appellant to avail Cenvat credit for service tax on goods transport agency service and handling/agency charges related to services at the port of export. The decision was based on precedents establishing that services availed by exporters till the port area are considered input services related to business activities, making credit of duty paid on such services admissible. The impugned order was set aside, and the appeal was allowed with consequential relief, emphasizing the importance of understanding the scope of input services and eligibility for Cenvat credit in export processes. en-us Fri, 27 Feb 2009 00:00:00 +0530 Sun, 14 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33809 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Member (Judicial) Archana Wadhwa, allowed the appellant to avail Cenvat credit for service tax on goods transport agency service and handling/agency charges related to services at the port of export. The decision was based on precedents establishing that services availed by exporters till the port area are considered input services related to business activities, making credit of duty paid on such services admissible. The impugned order was set aside, and the appeal was allowed with consequential relief, emphasizing the importance of understanding the scope of input services and eligibility for Cenvat credit in export processes. Case-Laws Service Tax Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33809