https://www.taxtmi.com/caselaws?id=206272 Cenvat credit on service tax paid for outward transportation remained admissible for the period before 01.04.2008 because the amendment to the definition of input service operated prospectively. The pre-amendment phrase, which allowed credit up to the place of removal, continued to govern transactions before the change took effect, and the later restriction did not apply retrospectively. On that basis, credit on Goods Transport Agency service for the earlier period was treated as allowable, and the Revenue's challenge failed. en-us Tue, 23 Aug 2011 00:00:00 +0530 Sat, 22 Oct 2011 00:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206272 Cenvat credit on service tax paid for outward transportation remained admissible for the period before 01.04.2008 because the amendment to the definition of input service operated prospectively. The pre-amendment phrase, which allowed credit up to the place of removal, continued to govern transactions before the change took effect, and the later restriction did not apply retrospectively. On that basis, credit on Goods Transport Agency service for the earlier period was treated as allowable, and the Revenue's challenge failed. Case-Laws Service Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206272