https://www.taxtmi.com/caselaws?id=76036 The dispute centered on the disallowance of Cenvat credit on input services used post-removal of final products by cement and clinker manufacturers. The Adjudicating Authority and Commissioner (Appeals) upheld the disallowance, imposing penalties. However, the Tribunal, referencing precedents, broadened the interpretation of "input service" to include outward transportation services from the place of removal. It deemed business auxiliary and sales promotion services eligible for credit, overturning the earlier decisions. Consequently, the demand and penalties were dismissed, and both appeals were allowed with consequential relief. en-us Wed, 14 Oct 2009 00:00:00 +0530 Thu, 03 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76036 The dispute centered on the disallowance of Cenvat credit on input services used post-removal of final products by cement and clinker manufacturers. The Adjudicating Authority and Commissioner (Appeals) upheld the disallowance, imposing penalties. However, the Tribunal, referencing precedents, broadened the interpretation of "input service" to include outward transportation services from the place of removal. It deemed business auxiliary and sales promotion services eligible for credit, overturning the earlier decisions. Consequently, the demand and penalties were dismissed, and both appeals were allowed with consequential relief. Case-Laws Service Tax Wed, 14 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76036