https://www.taxtmi.com/caselaws?id=226153 The appellant successfully appealed against the Department's contention that cenvat credit on outward freight services was not admissible under Rule 2(l) of Cenvat Credit Rules, 2004. Relying on precedents from the High Courts of Karnataka and Gujarat, the appellant argued that such credit was permissible before 01.4.2008. The Tribunal's interpretation was found to be contrary to legislative intent before the said amendment, leading to the allowance of cenvat credit on outward freight services until 01.4.2008. Consequently, the appeal was allowed, overturning the decision of the first appellate authority. en-us Thu, 28 Mar 2013 00:00:00 +0530 Fri, 19 Apr 2013 10:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226153 The appellant successfully appealed against the Department's contention that cenvat credit on outward freight services was not admissible under Rule 2(l) of Cenvat Credit Rules, 2004. Relying on precedents from the High Courts of Karnataka and Gujarat, the appellant argued that such credit was permissible before 01.4.2008. The Tribunal's interpretation was found to be contrary to legislative intent before the said amendment, leading to the allowance of cenvat credit on outward freight services until 01.4.2008. Consequently, the appeal was allowed, overturning the decision of the first appellate authority. Case-Laws Central Excise Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226153