https://www.taxtmi.com/caselaws?id=237480 The Gujarat High Court held that outward transportation services qualify as input services under the CENVAT Credit Rules, 2004, as they are used in the manufacture or clearance of final products. The Court emphasized the broad scope of the definition of 'input service' and dismissed the Revenue's appeal, affirming that the legislative intent was not to restrict outward transportation services from being considered as input services. The judgment aligned with previous rulings and clarified the admissibility of service tax credit on outward transportation services beyond the place of removal. en-us Wed, 01 May 2013 00:00:00 +0530 Sat, 28 Sep 2013 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237480 The Gujarat High Court held that outward transportation services qualify as input services under the CENVAT Credit Rules, 2004, as they are used in the manufacture or clearance of final products. The Court emphasized the broad scope of the definition of 'input service' and dismissed the Revenue's appeal, affirming that the legislative intent was not to restrict outward transportation services from being considered as input services. The judgment aligned with previous rulings and clarified the admissibility of service tax credit on outward transportation services beyond the place of removal. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237480