https://www.taxtmi.com/caselaws?id=76449 Cenvat credit on service tax paid for outward transportation of finished goods from the factory gate to customers' premises was held admissible where the freight was borne by the manufacturer and formed part of the value of excisable goods. The analysis followed the Larger Bench view that such outward transportation qualifies as an input service, and the earlier contrary view was not applied. On that basis, credit was allowed in relation to the freight service used for movement of the finished goods. en-us Thu, 17 Dec 2009 00:00:00 +0530 Fri, 25 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76449 Cenvat credit on service tax paid for outward transportation of finished goods from the factory gate to customers' premises was held admissible where the freight was borne by the manufacturer and formed part of the value of excisable goods. The analysis followed the Larger Bench view that such outward transportation qualifies as an input service, and the earlier contrary view was not applied. On that basis, credit was allowed in relation to the freight service used for movement of the finished goods. Case-Laws Service Tax Thu, 17 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76449