https://www.taxtmi.com/caselaws?id=75768 Cenvat credit on service tax paid for outward transportation of finished goods from the factory gate to the customer's premises was treated as admissible input service. The Tribunal applied the Larger Bench view that transportation from the place of removal falls within "activities relating to business" under the input service definition. It also noted that valuation issues and Cenvat credit entitlement operate independently and do not govern each other. On that basis, the credit was allowed and the Revenue's challenge to the Commissioner (Appeals) order failed. en-us Tue, 23 Jun 2009 00:00:00 +0530 Thu, 13 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75768 Cenvat credit on service tax paid for outward transportation of finished goods from the factory gate to the customer's premises was treated as admissible input service. The Tribunal applied the Larger Bench view that transportation from the place of removal falls within "activities relating to business" under the input service definition. It also noted that valuation issues and Cenvat credit entitlement operate independently and do not govern each other. On that basis, the credit was allowed and the Revenue's challenge to the Commissioner (Appeals) order failed. Case-Laws Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75768