https://www.taxtmi.com/caselaws?id=35460 CESTAT held that service-tax credit for outward freight on exports (FOB) and for air ticket service charges is admissible as input services used in relation to manufacture/export. The Tribunal accepted the Commissioner (Appeals)'s finding that the definition of services used "in or in relation to manufacture" is broad and covers such charges. Revenue failed to demonstrate the air travel was personal rather than for company business. Consequently, the revenue appeal was dismissed and the claimed credits were allowed. en-us Fri, 03 Jul 2009 00:00:00 +0530 Mon, 10 Nov 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35460 CESTAT held that service-tax credit for outward freight on exports (FOB) and for air ticket service charges is admissible as input services used in relation to manufacture/export. The Tribunal accepted the Commissioner (Appeals)'s finding that the definition of services used "in or in relation to manufacture" is broad and covers such charges. Revenue failed to demonstrate the air travel was personal rather than for company business. Consequently, the revenue appeal was dismissed and the claimed credits were allowed. Case-Laws Service Tax Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35460