https://www.taxtmi.com/caselaws?id=251647 The Tribunal upheld the eligibility of manufacturers to claim Cenvat credit for service tax paid on outward transportation of final products beyond the place of removal, in accordance with Rule 2(l)(ii) of the CENVAT Credit Rules, 2004. The Tribunal dismissed the appeals, affirming that no substantial question of law arose for consideration, and emphasized that denying CENVAT credit for transportation services would shift the tax burden from the consumer to the business, contrary to the fundamental concept of Service Tax. en-us Wed, 03 Oct 2012 00:00:00 +0530 Mon, 22 Sep 2014 09:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251647 The Tribunal upheld the eligibility of manufacturers to claim Cenvat credit for service tax paid on outward transportation of final products beyond the place of removal, in accordance with Rule 2(l)(ii) of the CENVAT Credit Rules, 2004. The Tribunal dismissed the appeals, affirming that no substantial question of law arose for consideration, and emphasized that denying CENVAT credit for transportation services would shift the tax burden from the consumer to the business, contrary to the fundamental concept of Service Tax. Case-Laws Service Tax Wed, 03 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251647