https://www.taxtmi.com/caselaws?id=264493 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal and confirming that the appellant is not entitled to Cenvat Credit on service tax paid for outward transportation from the factory to the dealer's premises. The Tribunal emphasized that outward transportation does not qualify as an input service under Rule 2(1) of the Cenvat Credit Rules, as it is considered an activity posterior to the clearance of goods. The appeal was therefore denied, and the original order was upheld. en-us Tue, 05 May 2015 00:00:00 +0530 Fri, 25 Sep 2015 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264493 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the appeal and confirming that the appellant is not entitled to Cenvat Credit on service tax paid for outward transportation from the factory to the dealer's premises. The Tribunal emphasized that outward transportation does not qualify as an input service under Rule 2(1) of the Cenvat Credit Rules, as it is considered an activity posterior to the clearance of goods. The appeal was therefore denied, and the original order was upheld. Case-Laws Service Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264493