https://www.taxtmi.com/caselaws?id=334761 Cenvat credit on inputs and input services used in job-work clearances under Notification No. 214/86-CE was held allowable, because the exemption did not justify denial under Rule 6 of the Cenvat Credit Rules, 2004; the distinction between inputs and input services was rejected and the Larger Bench view favouring credit was followed. Credit on Goods Transport Agency services for outward transportation was allowed up to 01.04.2008, while the post-amendment period required fresh examination in light of the revised definition of input service, and was remanded for reconsideration. en-us Mon, 17 Oct 2016 00:00:00 +0530 Sat, 02 Sep 2017 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334761 Cenvat credit on inputs and input services used in job-work clearances under Notification No. 214/86-CE was held allowable, because the exemption did not justify denial under Rule 6 of the Cenvat Credit Rules, 2004; the distinction between inputs and input services was rejected and the Larger Bench view favouring credit was followed. Credit on Goods Transport Agency services for outward transportation was allowed up to 01.04.2008, while the post-amendment period required fresh examination in light of the revised definition of input service, and was remanded for reconsideration. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334761