https://www.taxtmi.com/caselaws?id=238708 The Court dismissed the appeal, upholding the Tribunal's decision that transportation charges qualify as an input service for availing credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The Court emphasized that ownership of goods remains with the seller until delivery to the purchaser, making outward transportation up to the place of removal an "input service." The judgment highlighted the factual determination of the place of removal, which, in this case, was not at the factory gate but at the purchaser's location. Consequently, the appeal was dismissed as no substantial question of law arose for consideration. en-us Tue, 19 Feb 2013 00:00:00 +0530 Tue, 13 Oct 2015 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238708 The Court dismissed the appeal, upholding the Tribunal's decision that transportation charges qualify as an input service for availing credit under Rule 2(l) of the Cenvat Credit Rules, 2004. The Court emphasized that ownership of goods remains with the seller until delivery to the purchaser, making outward transportation up to the place of removal an "input service." The judgment highlighted the factual determination of the place of removal, which, in this case, was not at the factory gate but at the purchaser's location. Consequently, the appeal was dismissed as no substantial question of law arose for consideration. Case-Laws Service Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238708