<h1>Tribunal split on Cenvat credit for service tax on outward transport beyond place of removal; reference under Rule 2(l)</h1> A customs, excise tribunal split has arisen over whether service tax on outward transportation beyond the place of removal qualifies for Cenvat credit. Earlier co-ordinate benches disallowed credit, holding such transportation is not an input service. A different bench disagreed, finding the issue requires detailed consideration and has referred the question to a larger bench. Central to the dispute is the scope of 'input service' under Rule 2(l) of the Cenvat Credit Rules, 2004, which expressly includes outward transportation up to the place of removal but is contested for transport beyond that point.