https://www.taxtmi.com/caselaws?id=330608 The Court remanded the case regarding the interpretation of whether GTA outward services qualify as 'input service' under the Cenvat Credit Rules, 2004. Emphasizing the importance of determining the pricing basis, the Court refrained from answering the substantial question of law and directed the competent authority to decide after the Tribunal's remand order. The appeal was disposed of, awaiting factual findings to ascertain if the transportation services meet the criteria of 'input service' under the rules. The judgment stressed the necessity of clarity on the pricing basis for goods to determine eligibility for transportation services as 'input service.' en-us Wed, 20 Jul 2016 00:00:00 +0530 Sat, 19 Nov 2016 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330608 The Court remanded the case regarding the interpretation of whether GTA outward services qualify as 'input service' under the Cenvat Credit Rules, 2004. Emphasizing the importance of determining the pricing basis, the Court refrained from answering the substantial question of law and directed the competent authority to decide after the Tribunal's remand order. The appeal was disposed of, awaiting factual findings to ascertain if the transportation services meet the criteria of 'input service' under the rules. The judgment stressed the necessity of clarity on the pricing basis for goods to determine eligibility for transportation services as 'input service.' Case-Laws Central Excise Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330608