Eligibility of Service Tax on Exports

While exporting our manufactured goods, we utlize the services of the following agencies:

a. CHA for filing shipping documents in Indian customs

b. Freight forwarder

They charge service tax on their services.  The query is entitlement of availing cenvat credit on service tax for the above services.  The department's view is that the cenvat rules allow availing credit for the eligible services rendered inside the factory and hence raised demand for the credit availed by us.

We believe the eligibility extends upto to customs end as decided in the various tribunal and hence eligilbe for availing cenvat credit

kindly confirm if our above view is correct .

thanks