https://www.taxtmi.com/caselaws?id=76120 Entitlement to CENVAT credit on service tax paid on GTA and travel agency services used for outward transportation of semi-finished or finished goods depended on the scope of "input service" under rule 2(l) of the CENVAT Credit Rules, 2004, read with the Board circular dated 23-8-2007 and later precedents, including Ambuja Cements. As the lower authorities had not considered the subsequent authorities cited before the Tribunal, the controversy was not finally decided on merits. The impugned orders were set aside and the matter was remanded to the original authority for fresh decision after giving the assessee a reasonable opportunity of hearing. en-us Wed, 21 Oct 2009 00:00:00 +0530 Wed, 09 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76120 Entitlement to CENVAT credit on service tax paid on GTA and travel agency services used for outward transportation of semi-finished or finished goods depended on the scope of "input service" under rule 2(l) of the CENVAT Credit Rules, 2004, read with the Board circular dated 23-8-2007 and later precedents, including Ambuja Cements. As the lower authorities had not considered the subsequent authorities cited before the Tribunal, the controversy was not finally decided on merits. The impugned orders were set aside and the matter was remanded to the original authority for fresh decision after giving the assessee a reasonable opportunity of hearing. Case-Laws Service Tax Wed, 21 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76120