Cenvat credit on outward transport service beyond place of removal was governed by binding precedent, ending the Revenue's appeal.

Cenvat credit on service tax paid for goods transport service used to clear goods beyond the place of removal was held inadmissible to the Revenue in earlier connected appeals, and that binding conclusion governed the present matter. As the substantive controversy had already been decided against the Revenue, the appeal did not survive for adjudication. Procedural objections to the institution of the appeal were therefore left unresolved, since they were not required to determine the outcome.

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Issues: Whether Cenvat credit was admissible on service tax paid on goods transport service used for clearance of goods beyond the place of removal.

Analysis: The substantive question was already concluded by the Court in earlier connected appeals, where the entitlement to such credit had been decided against the Revenue. In view of that binding conclusion, the procedural objections regarding institution of the Revenue's appeal were not required to be finally determined in this matter.

Conclusion: The issue was answered against the Revenue and the appeal was not entertained.

Ratio Decidendi: Where the substantive controversy raised in an appeal has already been concluded by binding precedent, the appeal does not survive for adjudication notwithstanding unresolved procedural objections.

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