CESTAT Chennai: Assessees win CENVAT credit for service tax on outward transportation as 'input service' The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessees, allowing CENVAT credit for service tax paid on outward transportation of finished ...
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CESTAT Chennai: Assessees win CENVAT credit for service tax on outward transportation as "input service"
The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessees, allowing CENVAT credit for service tax paid on outward transportation of finished goods as an "input service" until March 31, 2008, following a precedent set by the Karnataka High Court. The tribunal upheld the Commissioner (Appeals) decision and dismissed the Revenue's appeal.
The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessees regarding the entitlement to CENVAT credit of service tax paid on outward transportation of finished goods. The decision was based on the Hon'ble Karnataka High Court's ruling that such transportation is considered an "input service" eligible for CENVAT credit until March 31, 2008. The tribunal upheld the Commissioner (Appeals) order and rejected the Revenue's appeal. (2011 (7) TMI 842 - CESTAT, CHENNAI)
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