2011 (8) TMI 1123 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the assessees, allowing them to avail CENVAT credit of service tax paid on CHA services utilized at the time of export of goods, even if the service was availed after the clearance of finished goods. The decision was based on a previous ruling by the Hon'ble Karnataka High Court.