2017 (1) TMI 430

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..... the service providers are registered under different category of service and proof of deposition of tax under port service were not produced - Held that: - with regard to the port service,the credit benefit allowed on the taxable services used for export of goods within the port. With regard to the technical testing and analysis service, since there is valid agreement entered into between the .....

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..... tation charges, freight charges and testing and analysis services are not covered under port service as the service providers are registered under different category of service and proof of deposition of tax under port service were not produced. 3. Heard both sides and perused the records. 4. The ld. Consultant appearing for the appellant submits that with regard to the services provided by .....

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..... orts and Other vs. CCE, Jaipur - II reported in 2014 TIOL -2319 CESTAT-Del. has allowed the cenvat benefit on the taxable services used for export of goods within the port. With regard to the technical testing and analysis service, since there is valid agreement entered into between the appellant and the overseas buyer for issuance of certificate for undertaking the activities, the same are .....

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