Dredging services qualify as input services for output port services, allowing credit despite Revenue's objections.

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....Input service or not - dredging service - case of Revenue is that the dredging service is not required by the Appellant for providing the output service and consequently, there was no direct nexus between the dredging service and output port services. - the dredging services have been held as input service for providing the output port services. - Credit allowed - AT....