https://www.taxtmi.com/caselaws?id=217685 A job worker manufacturing biscuits for a principal manufacturer was held entitled to Cenvat credit on service tax paid for outward transportation from the factory to the principal manufacturer's depots. The transportation was treated as part of clearance of final products up to the place of removal because the job-work arrangement contractually required delivery to those depots, together with inspection and packing obligations. On that basis, outward freight qualified as an input service under the Cenvat Credit Rules, 2004. The resulting demand, interest and penalty could not be sustained, and the orders denying credit were set aside. en-us Tue, 17 Apr 2012 00:00:00 +0530 Wed, 10 Sep 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217685 A job worker manufacturing biscuits for a principal manufacturer was held entitled to Cenvat credit on service tax paid for outward transportation from the factory to the principal manufacturer's depots. The transportation was treated as part of clearance of final products up to the place of removal because the job-work arrangement contractually required delivery to those depots, together with inspection and packing obligations. On that basis, outward freight qualified as an input service under the Cenvat Credit Rules, 2004. The resulting demand, interest and penalty could not be sustained, and the orders denying credit were set aside. Case-Laws Central Excise Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217685