https://www.taxtmi.com/caselaws?id=246269 Cenvat credit on GTA services used for outward transport of finished goods was held admissible for the period before 1-4-2008, following the settled position in ABB Ltd. and the then-applicable input service definition. The discussion also states that Notification No. 67/95-C.E. applies to tools, dies and fixtures manufactured and used within the same factory, and that ownership or the raising of a commercial invoice does not by itself create duty liability where intra-factory manufacture and use are undisputed. On that basis, the Revenue's challenge failed and exemption was available on the tools, dies and fixtures. en-us Fri, 30 Sep 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246269 Cenvat credit on GTA services used for outward transport of finished goods was held admissible for the period before 1-4-2008, following the settled position in ABB Ltd. and the then-applicable input service definition. The discussion also states that Notification No. 67/95-C.E. applies to tools, dies and fixtures manufactured and used within the same factory, and that ownership or the raising of a commercial invoice does not by itself create duty liability where intra-factory manufacture and use are undisputed. On that basis, the Revenue's challenge failed and exemption was available on the tools, dies and fixtures. Case-Laws Central Excise Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246269