https://www.taxtmi.com/caselaws?id=209714 CENVAT credit on Goods Transport Agency service used for outward transportation of excisable goods from the factory to the buyer's premises was treated as admissible for the period before 1 April 2008. Following ABB Ltd., the commentary notes that, prior to the Rule 2(l) amendment substituting "from" with "upto", such transportation qualified as an input service. The assessee's claim was therefore consistent with the then-applicable legal position, and the Revenue's challenge failed. en-us Fri, 21 Oct 2011 00:00:00 +0530 Mon, 16 Jan 2012 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209714 CENVAT credit on Goods Transport Agency service used for outward transportation of excisable goods from the factory to the buyer's premises was treated as admissible for the period before 1 April 2008. Following ABB Ltd., the commentary notes that, prior to the Rule 2(l) amendment substituting "from" with "upto", such transportation qualified as an input service. The assessee's claim was therefore consistent with the then-applicable legal position, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209714