https://www.taxtmi.com/caselaws?id=355690 The High Court of Gujarat ruled in favor of the manufacturer in a case concerning the interpretation of "input service" under the CENVAT Credit Rules, 2004. The Court held that outward transportation services for finished goods up to the purchaser's premises qualify as an input service. It upheld the manufacturer's eligibility to claim CENVAT Credit for such services, emphasizing that they are integral to the manufacture and clearance of final products. The Court dismissed the Tax Appeal, affirming the manufacturer's right to claim CENVAT Credit for outward transportation services beyond the place of removal. en-us Thu, 15 Feb 2018 00:00:00 +0530 Thu, 28 Jun 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355690 The High Court of Gujarat ruled in favor of the manufacturer in a case concerning the interpretation of "input service" under the CENVAT Credit Rules, 2004. The Court held that outward transportation services for finished goods up to the purchaser's premises qualify as an input service. It upheld the manufacturer's eligibility to claim CENVAT Credit for such services, emphasizing that they are integral to the manufacture and clearance of final products. The Court dismissed the Tax Appeal, affirming the manufacturer's right to claim CENVAT Credit for outward transportation services beyond the place of removal. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355690