https://www.taxtmi.com/caselaws?id=213037 The Appellate Tribunal CESTAT, Ahmedabad, upheld the decision of the Commissioner (Appeals) in favor of the assessee regarding the admissibility of cenvat credit for service tax paid on outward freight for excisable goods falling under Chapter 84 of the Central Excise Tariff Act, 1985. The Tribunal interpreted the definition of 'input service' liberally to include outward transportation up to the place of removal, rejecting the Revenue's argument that the credit was incorrect. The Tribunal's decision aligned with a legal pronouncement by the High Court of Karnataka, emphasizing that transportation charges to the place of removal are considered 'input service.' en-us Thu, 15 Dec 2011 00:00:00 +0530 Sat, 05 May 2012 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213037 The Appellate Tribunal CESTAT, Ahmedabad, upheld the decision of the Commissioner (Appeals) in favor of the assessee regarding the admissibility of cenvat credit for service tax paid on outward freight for excisable goods falling under Chapter 84 of the Central Excise Tariff Act, 1985. The Tribunal interpreted the definition of 'input service' liberally to include outward transportation up to the place of removal, rejecting the Revenue's argument that the credit was incorrect. The Tribunal's decision aligned with a legal pronouncement by the High Court of Karnataka, emphasizing that transportation charges to the place of removal are considered 'input service.' Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213037