https://www.taxtmi.com/caselaws?id=190759 The appeal was regarding the admissibility of Cenvat credit of Service Tax on outward transportation from the place of removal during January 2005 to September 2006. The High Court upheld the first appellate authority's decision, allowing the credit based on the interpretation that such outward transport service qualifies as an "input service" under the Cenvat Credit Rules, 2004. The court relied on precedents set by the Gujarat High Court, concluding that the conflicting judgment of the Calcutta High Court did not have precedence in this case. Consequently, the appeal by the Revenue was rejected. en-us Fri, 03 Jan 2014 00:00:00 +0530 Fri, 24 Feb 2017 19:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190759 The appeal was regarding the admissibility of Cenvat credit of Service Tax on outward transportation from the place of removal during January 2005 to September 2006. The High Court upheld the first appellate authority's decision, allowing the credit based on the interpretation that such outward transport service qualifies as an "input service" under the Cenvat Credit Rules, 2004. The court relied on precedents set by the Gujarat High Court, concluding that the conflicting judgment of the Calcutta High Court did not have precedence in this case. Consequently, the appeal by the Revenue was rejected. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190759