Availability of Cenvat Credit of Service Tax paid on Outward Transportation– Matter remanded to Larger Bench https://www.taxtmi.com/news?id=159 Whether service tax on outward transportation beyond the place of removal qualifies as Cenvat credit has produced divergent tribunal views and was referred to a Larger Bench. Central to the reference is Rule 2(l) of the Cenvat Credit Rules, 2004, which defines input service and expressly includes outward transportation up to the place of removal, making the scope of transportation beyond that point decisive for credit eligibility. en-us Sat, 13 Oct 2007 16:17:00 +0530 Fri, 22 Aug 2025 17:42:00 +0530 TaxTMI RSS Generator Availability of Cenvat Credit of Service Tax paid on Outward Transportation– Matter remanded to Larger Bench https://www.taxtmi.com/news?id=159 Whether service tax on outward transportation beyond the place of removal qualifies as Cenvat credit has produced divergent tribunal views and was referred to a Larger Bench. Central to the reference is Rule 2(l) of the Cenvat Credit Rules, 2004, which defines input service and expressly includes outward transportation up to the place of removal, making the scope of transportation beyond that point decisive for credit eligibility. News - Sat, 13 Oct 2007 16:17:00 +0530 https://www.taxtmi.com/news?id=159