<h1>Tribunal Rules Cenvat Credit Not Allowed for Service Tax on Outward Transport Beyond Place of Removal Per 2004 Rules.</h1> The Honorable Tribunal ruled that Cenvat Credit for service tax paid on outward transportation beyond the place of removal is not permissible. This decision was based on the interpretation of the Cenvat Credit Rules, 2004, which do not consider transportation from the place of removal as part of the 'clearance of final products.' The definition of the place of removal is found in the Central Excise Act, 1944. Despite this ruling, there is speculation that higher judicial authorities may overturn this decision. Until then, caution is advised when claiming Cenvat Credit for such transportation.