https://www.taxtmi.com/caselaws?id=269503 The High Court affirmed the decision of CESTAT, allowing Cenvat credit for outward goods transportation agency service. The Court interpreted the definition of "input service" expansively, emphasizing the legislative intent to include outward transportation. Despite some areas needing clarification post-amendments, the Court held that transportation of finished goods to the purchaser qualified as an input service under the Cenvat Credit Rules. Emphasizing the service's relation to manufacturing or product clearance, the Court dismissed the Tax Appeal, upholding the allowance of Cenvat credit for outward goods transportation agency service. en-us Wed, 09 Dec 2015 00:00:00 +0530 Tue, 15 Dec 2015 22:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269503 The High Court affirmed the decision of CESTAT, allowing Cenvat credit for outward goods transportation agency service. The Court interpreted the definition of "input service" expansively, emphasizing the legislative intent to include outward transportation. Despite some areas needing clarification post-amendments, the Court held that transportation of finished goods to the purchaser qualified as an input service under the Cenvat Credit Rules. Emphasizing the service's relation to manufacturing or product clearance, the Court dismissed the Tax Appeal, upholding the allowance of Cenvat credit for outward goods transportation agency service. Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269503