https://www.taxtmi.com/caselaws?id=790804 Export cargo handling could not be treated as an exempted service for reversal of Cenvat credit, so the demand based on 8% of its value was unsustainable. The service of supply of tangible goods was introduced only from 16.05.2008, and for the earlier period it could not be treated as a taxable or exempted service, so credit denial on that basis failed. Cenvat credit on repair of cars and telephone services was also allowable because no evidence showed personal use, and telephone services were recognised as eligible input services. The credit demand and related denial of relief were therefore set aside. en-us Thu, 23 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 14:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790804 Export cargo handling could not be treated as an exempted service for reversal of Cenvat credit, so the demand based on 8% of its value was unsustainable. The service of supply of tangible goods was introduced only from 16.05.2008, and for the earlier period it could not be treated as a taxable or exempted service, so credit denial on that basis failed. Cenvat credit on repair of cars and telephone services was also allowable because no evidence showed personal use, and telephone services were recognised as eligible input services. The credit demand and related denial of relief were therefore set aside. Case-Laws Service Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790804