https://www.taxtmi.com/caselaws?id=121832 The tribunal disagreed with the interpretation in the Gujarat Ambuja case, which limited 'Input Service' to outward transportation up to the place of removal. The matter was referred to a Larger Bench to resolve the difference in opinion between coordinate benches regarding whether services for outward transportation from the place of removal should be treated as 'Input Service,' allowing credit for Service Tax paid on such services, or if it should be limited to outward transportation up to the place of removal as held in the Gujarat Ambuja case. en-us Mon, 13 Aug 2007 00:00:00 +0530 Fri, 10 May 2013 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121832 The tribunal disagreed with the interpretation in the Gujarat Ambuja case, which limited 'Input Service' to outward transportation up to the place of removal. The matter was referred to a Larger Bench to resolve the difference in opinion between coordinate benches regarding whether services for outward transportation from the place of removal should be treated as 'Input Service,' allowing credit for Service Tax paid on such services, or if it should be limited to outward transportation up to the place of removal as held in the Gujarat Ambuja case. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121832