https://www.taxtmi.com/caselaws?id=210285 The Tribunal upheld the denial of input credit on outward transportation of goods service, ruling that since the service charges for GTA service did not form part of the assessable value, the appellants were not entitled to claim input service credit. The appeal was dismissed based on the Tribunal's agreement that the appellants were ineligible to claim the credit under Rule 2(1) of the Cenvat Credit Rules, 2004, despite arguments referencing conflicting decisions of different High Courts. en-us Tue, 19 Jul 2011 00:00:00 +0530 Tue, 22 May 2012 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210285 The Tribunal upheld the denial of input credit on outward transportation of goods service, ruling that since the service charges for GTA service did not form part of the assessable value, the appellants were not entitled to claim input service credit. The appeal was dismissed based on the Tribunal's agreement that the appellants were ineligible to claim the credit under Rule 2(1) of the Cenvat Credit Rules, 2004, despite arguments referencing conflicting decisions of different High Courts. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210285