<h1>Whether service tax on outward transportation of finished goods qualifies as Cenvat credit under Rule 2(l), Cenvat Credit Rules, 2004</h1> The issue concerns whether service tax paid on outward transportation of finished goods qualifies as Cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004 as services 'in relation to clearance of final products from the place of removal.' Revenue denied credit; one appellate authority allowed credit for transport to customers, while another tribunal bench held credit unavailable for outward transportation beyond the place of removal, excluding such transport from the rule. A different tribunal bench granted stay and endorsed that the inclusive definition of input service covers outward transportation of finished goods, indicating credit should not be denied absent an express exclusion.