https://www.taxtmi.com/caselaws?id=241360 The High Court of Calcutta set aside the judgment of the Customs, Excise and Services Tax Tribunal, ruling that the transportation expenses incurred by a manufacturer for outward transportation of goods did not qualify as 'input service' under the Cenvat Rules. The Court disagreed with the reliance on the Karnataka High Court judgment and emphasized that post-manufacturing stage expenses were not claimable, except for transportation between places of removal. The Court found the Gujarat High Court's reasoning insufficient and clarified that the definition of 'input service' did not encompass all outward transportation charges. The Tribunal's decision was not upheld, and the Court provided detailed analysis on the limitations of claimable transportation charges. en-us Thu, 28 Nov 2013 00:00:00 +0530 Wed, 08 Oct 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241360 The High Court of Calcutta set aside the judgment of the Customs, Excise and Services Tax Tribunal, ruling that the transportation expenses incurred by a manufacturer for outward transportation of goods did not qualify as 'input service' under the Cenvat Rules. The Court disagreed with the reliance on the Karnataka High Court judgment and emphasized that post-manufacturing stage expenses were not claimable, except for transportation between places of removal. The Court found the Gujarat High Court's reasoning insufficient and clarified that the definition of 'input service' did not encompass all outward transportation charges. The Tribunal's decision was not upheld, and the Court provided detailed analysis on the limitations of claimable transportation charges. Case-Laws Service Tax Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241360