https://www.taxtmi.com/caselaws?id=120880 Service tax paid on goods transport agency services used for outward transportation of finished goods beyond the factory gate was treated as falling within the broad definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, the appellant established a strong prima facie case against denial of Cenvat credit, and interim protection was granted by waiving pre-deposit of service tax and penalty and staying recovery during the appeal. en-us Mon, 18 Dec 2006 00:00:00 +0530 Wed, 25 Jul 2012 11:42:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120880 Service tax paid on goods transport agency services used for outward transportation of finished goods beyond the factory gate was treated as falling within the broad definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. On that basis, the appellant established a strong prima facie case against denial of Cenvat credit, and interim protection was granted by waiving pre-deposit of service tax and penalty and staying recovery during the appeal. Case-Laws Central Excise Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120880