https://www.taxtmi.com/caselaws?id=210609 The Court upheld the Tribunal's decision granting CENVAT credit on freight charges as an input service for a cement manufacturer. The Court emphasized a broad interpretation of the definition of input service, extending it to services related to the manufacture of final products and their clearance. It rejected the revenue's argument that transportation services to customers did not qualify, stating that services used until goods are handed over to customers are eligible for credit. The appeal by the revenue was dismissed, affirming the Tribunal's order. en-us Fri, 24 Sep 2010 00:00:00 +0530 Wed, 30 May 2012 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210609 The Court upheld the Tribunal's decision granting CENVAT credit on freight charges as an input service for a cement manufacturer. The Court emphasized a broad interpretation of the definition of input service, extending it to services related to the manufacture of final products and their clearance. It rejected the revenue's argument that transportation services to customers did not qualify, stating that services used until goods are handed over to customers are eligible for credit. The appeal by the revenue was dismissed, affirming the Tribunal's order. Case-Laws Service Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210609