https://www.taxtmi.com/caselaws?id=209882 The court held that the manufacturer was not eligible to avail Cenvat Credit for service tax paid on outward transportation of goods as it did not meet the criteria of an input service under the Cenvat Credit Rules, 2004. The judgment emphasized the need for ownership, risk, and integral freight charges to be satisfied for transportation to qualify as an input service. The department's appeal was allowed, and the original decision disallowing the credit was upheld. en-us Tue, 03 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209882 The court held that the manufacturer was not eligible to avail Cenvat Credit for service tax paid on outward transportation of goods as it did not meet the criteria of an input service under the Cenvat Credit Rules, 2004. The judgment emphasized the need for ownership, risk, and integral freight charges to be satisfied for transportation to qualify as an input service. The department's appeal was allowed, and the original decision disallowing the credit was upheld. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209882