https://www.taxtmi.com/caselaws?id=199048 The Tribunal, relying on the judgment of the Hon'ble Gujarat High Court, held that the Service Tax paid on outward freight services until 01.04.2008 qualifies as "input services" under Rule 2(l) of CENVAT Credit Rules 2004. The Tribunal emphasized that outward transport services beyond the place of removal are considered input services. Consequently, the appeal was allowed, overturning the order confirming the demand for the period from April 2005 to March 2008. en-us Fri, 12 May 2017 00:00:00 +0530 Mon, 19 Feb 2018 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199048 The Tribunal, relying on the judgment of the Hon'ble Gujarat High Court, held that the Service Tax paid on outward freight services until 01.04.2008 qualifies as "input services" under Rule 2(l) of CENVAT Credit Rules 2004. The Tribunal emphasized that outward transport services beyond the place of removal are considered input services. Consequently, the appeal was allowed, overturning the order confirming the demand for the period from April 2005 to March 2008. Case-Laws Central Excise Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199048