Cenvat credit on outward freight beyond the place of removal was upheld as admissible under the input service definition.

Cenvat credit on outward freight beyond the place of removal was treated as admissible under Rule 2(1) of the Cenvat Credit Rules, 2004, where the dispute concerned whether post-clearance transport from the factory to customers fell within "input service". The Revenue accepted that the issue was already covered by the Court's earlier decision in favour of the assessee on the same legal point, and the appeal consequently failed.

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Issues: Whether Cenvat credit on outward freight beyond the place of removal was admissible under Rule 2(1) of the Cenvat Credit Rules, 2004.

Analysis: The appeal turned on the scope of "input service" for freight used in transporting goods from the factory to customers after clearance. The Revenue accepted that the question stood covered by the earlier decision of the Court in favour of the assessee on the same legal issue.

Conclusion: Cenvat credit on outward freight beyond the place of removal was held admissible and the Revenue's appeal failed.

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