https://www.taxtmi.com/caselaws?id=213985 The Tribunal ruled that payment of service tax on freight, for goods cleared for export or domestic purposes up to the place of removal, entitles the taxpayer to Cenvat credit. The judgment emphasized that outward transport service used by manufacturers up to the purchaser's premises qualifies as an input service under the Cenvat Credit Rules, allowing for Cenvat credit enjoyment. Consequently, the Revenue's appeal was dismissed, affirming eligibility of Cenvat credit for service tax paid on freight for both domestic and export clearances. en-us Mon, 09 Apr 2012 00:00:00 +0530 Fri, 08 Jun 2012 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213985 The Tribunal ruled that payment of service tax on freight, for goods cleared for export or domestic purposes up to the place of removal, entitles the taxpayer to Cenvat credit. The judgment emphasized that outward transport service used by manufacturers up to the purchaser's premises qualifies as an input service under the Cenvat Credit Rules, allowing for Cenvat credit enjoyment. Consequently, the Revenue's appeal was dismissed, affirming eligibility of Cenvat credit for service tax paid on freight for both domestic and export clearances. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213985