https://www.taxtmi.com/caselaws?id=795646 For manufacturer exports, the place of removal extends to the port where goods are loaded for export, so clearing, material-handling and terminal-handling services used up to that point qualify as input services. Export-sales commission qualifies as sales promotion, with the clarificatory explanation operating beneficially. Banking and financial services used in carrying on manufacturing activity also fall within input-service coverage. Accordingly, service-tax credit is admissible on clearing charges, export-sales commission, material-handling charges, terminal-handling charges and bank commission charges. en-us Thu, 16 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795646 For manufacturer exports, the place of removal extends to the port where goods are loaded for export, so clearing, material-handling and terminal-handling services used up to that point qualify as input services. Export-sales commission qualifies as sales promotion, with the clarificatory explanation operating beneficially. Banking and financial services used in carrying on manufacturing activity also fall within input-service coverage. Accordingly, service-tax credit is admissible on clearing charges, export-sales commission, material-handling charges, terminal-handling charges and bank commission charges. Case-Laws Central Excise Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795646