https://www.taxtmi.com/caselaws?id=243209 The Court set aside the Customs, Excise and Service Tax, Appellate Tribunal's decision that reversed the Commissioner's order on service tax credit and penalty imposition. The Court disagreed with the Karnataka High Court's interpretation of 'input service' pre-2008 amendment, particularly on outward transport services. It clarified that the 2008 amendment did not expand claimable outward transportation charges. The case was remanded for re-hearing, emphasizing the need for accurate legal interpretation and tax credit application in manufacturing service-related expenses. en-us Wed, 27 Nov 2013 00:00:00 +0530 Thu, 11 Sep 2014 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243209 The Court set aside the Customs, Excise and Service Tax, Appellate Tribunal's decision that reversed the Commissioner's order on service tax credit and penalty imposition. The Court disagreed with the Karnataka High Court's interpretation of 'input service' pre-2008 amendment, particularly on outward transport services. It clarified that the 2008 amendment did not expand claimable outward transportation charges. The case was remanded for re-hearing, emphasizing the need for accurate legal interpretation and tax credit application in manufacturing service-related expenses. Case-Laws Service Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243209