CESTAT affirms Cenvat credit for outward transportation of final products.

The Appellate Tribunal CESTAT, New Delhi, upheld the entitlement of respondents to avail Cenvat credit on Service Tax for outward transportation of final products, following the precedent set by the Larger Bench decision in ABB Ltd. v. CCE & ST. The Tribunal dismissed the Revenue's appeal based on the settled issue.

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The Appellate Tribunal CESTAT, New Delhi, in the case of Ms. Archana Wadhwa, held that the respondents are entitled to avail Cenvat credit on Service Tax paid on outward transportation of final products. The issue was settled by the Larger Bench decision in ABB Ltd. v. CCE & ST. The Tribunal rejected the Revenue's appeal, citing the settled issue.

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