https://www.taxtmi.com/caselaws?id=193738 For the period before 01.04.2008, outward transportation of finished goods up to the place of removal was treated as part of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The pre-amendment definition included clearance of final products from the place of removal, so service tax paid on GTA services for delivery to the buyer's premises was considered eligible for CENVAT credit. The passing of title at the buyer's end was held immaterial to this limited issue. On that basis, credit was regarded as admissible for the relevant period and the Revenue's challenge failed. en-us Wed, 19 Aug 2015 00:00:00 +0530 Fri, 18 Aug 2017 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193738 For the period before 01.04.2008, outward transportation of finished goods up to the place of removal was treated as part of input service under Rule 2(l) of the CENVAT Credit Rules, 2004. The pre-amendment definition included clearance of final products from the place of removal, so service tax paid on GTA services for delivery to the buyer's premises was considered eligible for CENVAT credit. The passing of title at the buyer's end was held immaterial to this limited issue. On that basis, credit was regarded as admissible for the relevant period and the Revenue's challenge failed. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193738