https://www.taxtmi.com/caselaws?id=75816 Outward transportation of final products from the place of removal was treated as an eligible input service under rule 2(l) of the Cenvat Credit Rules, 2004. Applying the Larger Bench ruling in ABB Ltd., the definition of input service was construed broadly in line with business requirements and was not confined narrowly to the factory or depot. On that construction, service tax paid on such outward transportation qualified for Cenvat credit, and the revenue challenge failed; the impugned order was upheld and the revenue appeal was rejected. en-us Tue, 18 Aug 2009 00:00:00 +0530 Tue, 13 Jul 2010 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75816 Outward transportation of final products from the place of removal was treated as an eligible input service under rule 2(l) of the Cenvat Credit Rules, 2004. Applying the Larger Bench ruling in ABB Ltd., the definition of input service was construed broadly in line with business requirements and was not confined narrowly to the factory or depot. On that construction, service tax paid on such outward transportation qualified for Cenvat credit, and the revenue challenge failed; the impugned order was upheld and the revenue appeal was rejected. Case-Laws Service Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75816