https://www.taxtmi.com/caselaws?id=207177 The Appellate Tribunal CESTAT, Kolkata allowed the appeal and stay petition, holding that the appellant is entitled to credit of Service Tax paid on outward transportation service of goods manufactured and supplied to customers. The Tribunal relied on previous decisions of the High Courts of Karnataka and Gujarat, emphasizing that the definition of input service applies prospectively and cannot have a retrospective effect. The Tribunal waived the pre-deposit requirement and allowed the appeal to proceed, considering the period involved was before 01.04.2008. en-us Wed, 21 Sep 2011 00:00:00 +0530 Sat, 19 Nov 2011 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207177 The Appellate Tribunal CESTAT, Kolkata allowed the appeal and stay petition, holding that the appellant is entitled to credit of Service Tax paid on outward transportation service of goods manufactured and supplied to customers. The Tribunal relied on previous decisions of the High Courts of Karnataka and Gujarat, emphasizing that the definition of input service applies prospectively and cannot have a retrospective effect. The Tribunal waived the pre-deposit requirement and allowed the appeal to proceed, considering the period involved was before 01.04.2008. Case-Laws Service Tax Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207177