https://www.taxtmi.com/caselaws?id=271315 The High Court dismissed the Tax Appeal challenging the CESTAT order, affirming that outward transport service used by manufacturers for transporting finished goods up to the purchaser's premises falls within the definition of 'input service' under the Cenvat Credit Rules, 2004. The Court emphasized that outward transportation is integral to the manufacturing process and qualifies for Cenvat credit, in line with the legislative intent not to limit the scope of the definition of input service. en-us Wed, 09 Dec 2015 00:00:00 +0530 Sat, 19 Nov 2016 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271315 The High Court dismissed the Tax Appeal challenging the CESTAT order, affirming that outward transport service used by manufacturers for transporting finished goods up to the purchaser's premises falls within the definition of 'input service' under the Cenvat Credit Rules, 2004. The Court emphasized that outward transportation is integral to the manufacturing process and qualifies for Cenvat credit, in line with the legislative intent not to limit the scope of the definition of input service. Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271315