https://www.taxtmi.com/caselaws?id=220503 The High Court upheld the Tribunal's decision that Service Tax credit on outward transportation charges is admissible, citing the broad definition of 'input service' under Rule 2(1) of the Cenvat Credit Rules, 2004. It confirmed that the place of removal in export cases extends to the port, allowing for credit on transportation charges up to the port. The judgment emphasizes interpreting statutory definitions in line with business requirements and legislative intent, dismissing the Revenue's appeal and affirming the Tribunal's ruling. en-us Thu, 22 Sep 2011 00:00:00 +0530 Mon, 31 May 2021 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220503 The High Court upheld the Tribunal's decision that Service Tax credit on outward transportation charges is admissible, citing the broad definition of 'input service' under Rule 2(1) of the Cenvat Credit Rules, 2004. It confirmed that the place of removal in export cases extends to the port, allowing for credit on transportation charges up to the port. The judgment emphasizes interpreting statutory definitions in line with business requirements and legislative intent, dismissing the Revenue's appeal and affirming the Tribunal's ruling. Case-Laws Service Tax Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220503