https://www.taxtmi.com/forum/issue?id=2014 Entitlement to CENVAT credit on outward transportation to GTAs is disputed; a tribunal decision supporting creditability was distinguished in India Cements Ltd. v. CCE, making applicability fact specific. The core legal inquiry is whether the service qualifies as an input service and whether creditable freight is limited to removal up to an assessee's depot or extends to customer deliveries. Parties request higher court authority or rule amendments and seek guidance on Cenvat refund claims under Rule 5 and Notification No.5/2006 when consolidated annually. en-us Thu, 24 Jun 2010 20:24:26 +0530 Thu, 23 Jan 2025 15:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2014 Entitlement to CENVAT credit on outward transportation to GTAs is disputed; a tribunal decision supporting creditability was distinguished in India Cements Ltd. v. CCE, making applicability fact specific. The core legal inquiry is whether the service qualifies as an input service and whether creditable freight is limited to removal up to an assessee's depot or extends to customer deliveries. Parties request higher court authority or rule amendments and seek guidance on Cenvat refund claims under Rule 5 and Notification No.5/2006 when consolidated annually. Discussion-Forum Service Tax Thu, 24 Jun 2010 20:24:26 +0530 https://www.taxtmi.com/forum/issue?id=2014