https://www.taxtmi.com/caselaws?id=174082 The High Court upheld the tribunal's decision, affirming the assessee's entitlement to avail Cenvat credit on service tax paid for GTA service for outward transportation of goods beyond the place of removal. The Court interpreted the definition of 'input service' broadly, including outward transportation service as qualifying for Cenvat credit. Emphasizing that the term 'input service' should not be limited, the Court dismissed the tax appeal, highlighting the expansive scope of services covered under the Cenvat Credit Rules, 2004. en-us Thu, 07 Apr 2011 00:00:00 +0530 Tue, 29 Sep 2015 16:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174082 The High Court upheld the tribunal's decision, affirming the assessee's entitlement to avail Cenvat credit on service tax paid for GTA service for outward transportation of goods beyond the place of removal. The Court interpreted the definition of 'input service' broadly, including outward transportation service as qualifying for Cenvat credit. Emphasizing that the term 'input service' should not be limited, the Court dismissed the tax appeal, highlighting the expansive scope of services covered under the Cenvat Credit Rules, 2004. Case-Laws Income Tax Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174082