https://www.taxtmi.com/caselaws?id=75190 The note examines eligibility of CENVAT credit on service tax paid for outward transportation from the place of removal, focusing on the scope of "input service" under Rule 2(l), the effect of the Larger Bench decision, and the amendment to Rule 2(l)(ii) effective from 01.04.2008. It records submissions that the factual setting in each appeal may affect entitlement and that credit cannot be treated as exemption. The order also notes the pending stay petition before the Karnataka High Court and the request to defer further hearing. The matter was adjourned pending that decision. en-us Tue, 03 Nov 2009 00:00:00 +0530 Wed, 26 May 2010 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75190 The note examines eligibility of CENVAT credit on service tax paid for outward transportation from the place of removal, focusing on the scope of "input service" under Rule 2(l), the effect of the Larger Bench decision, and the amendment to Rule 2(l)(ii) effective from 01.04.2008. It records submissions that the factual setting in each appeal may affect entitlement and that credit cannot be treated as exemption. The order also notes the pending stay petition before the Karnataka High Court and the request to defer further hearing. The matter was adjourned pending that decision. Case-Laws Service Tax Tue, 03 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75190