2026-VIL-1020-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Export cargo handling service - Demand recovery of the cenvat credit availed on the services of export of cargo - Whether export cargo handling service constitutes an exempted service for purposes of Cenvat credit – HELD - The export cargo handling service is not an exempted service but is excluded from the definition of cargo handling service, and the service of cargo handling which is excluded from the definition of cargo handling service cannot be classified as an exempted service. The exempted services under clause 2(e) of the Cenvat Credit Rules, 2004 would cover only services which are notified under the Finance Act, 1994, and services outside the purview of service tax cannot be treated as exempted services. Therefore, the computation of 8% amount considering the export service as exempted service is incorrect and unsustainable - The impugned order is set aside and the appeal is allowedrnrn^As regards service tax credit availed on the 'supply of tangible goods for use' service it is not tenable, since 'supply of tangible goods' service was introduced on 16.05.2008 and the dispute in this appeal is for the period prior to the introduction of this service, hence the demand is unsustainable. As regards the demand of service tax credit availed on 'Repair of cars' and the 'telephone', the Revenue has not adduced any evidence to the effect that these services were used for the personal use of the appellant's employees. Further, landline telephone services were considered as eligible for cenvat credit in catena of cases.
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