https://www.taxtmi.com/caselaws?id=76080 Cenvat credit was held admissible on service tax paid for outward transportation of goods from the factory to the customer's place because "input service" was construed in relation to business requirements and not confined to the factory or depot. Outward transportation of final products from the place of removal was treated as an input service under Rule 2(l)(ii) of the CENVAT Credit Rules, 2004, so credit on Goods Transport Agency service was allowed and the disallowance was set aside. en-us Mon, 07 Sep 2009 00:00:00 +0530 Mon, 07 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76080 Cenvat credit was held admissible on service tax paid for outward transportation of goods from the factory to the customer's place because "input service" was construed in relation to business requirements and not confined to the factory or depot. Outward transportation of final products from the place of removal was treated as an input service under Rule 2(l)(ii) of the CENVAT Credit Rules, 2004, so credit on Goods Transport Agency service was allowed and the disallowance was set aside. Case-Laws Service Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76080