https://www.taxtmi.com/caselaws?id=237871 The Tribunal allowed the appeals concerning the admissibility of GTA input service credit under Rule 2(l) of CENVAT Credit Rules, 2004. Relying on the Gujarat High Court judgment in CCE Vs. Parth Poly Woven Pvt. Ltd., it held that outward transport service from the place of removal up to the purchaser's premises qualifies as 'input service.' The Tribunal found that transportation beyond the factory gate to locations like warehouses constitutes eligible input service credit. Therefore, the appeals were allowed in favor of the appellants based on the applicable definition of input service during the relevant period. en-us Thu, 05 Sep 2013 00:00:00 +0530 Wed, 09 Oct 2013 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237871 The Tribunal allowed the appeals concerning the admissibility of GTA input service credit under Rule 2(l) of CENVAT Credit Rules, 2004. Relying on the Gujarat High Court judgment in CCE Vs. Parth Poly Woven Pvt. Ltd., it held that outward transport service from the place of removal up to the purchaser's premises qualifies as 'input service.' The Tribunal found that transportation beyond the factory gate to locations like warehouses constitutes eligible input service credit. Therefore, the appeals were allowed in favor of the appellants based on the applicable definition of input service during the relevant period. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237871