https://www.taxtmi.com/caselaws?id=362706 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals) order. It held that Cenvat Credit on outward transportation of goods beyond the place of removal was not admissible post the 2008 amendment, as per the Supreme Court's clarification on the definition of 'input service.' The Tribunal emphasized the need to interpret the amended rule in accordance with the changed definition to prevent availing ineligible credit. The Tribunal rejected the reliance on a pre-amendment circular and reinstated the Assessing Officer's Order-in-Original. en-us Fri, 29 Jun 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362706 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals) order. It held that Cenvat Credit on outward transportation of goods beyond the place of removal was not admissible post the 2008 amendment, as per the Supreme Court's clarification on the definition of 'input service.' The Tribunal emphasized the need to interpret the amended rule in accordance with the changed definition to prevent availing ineligible credit. The Tribunal rejected the reliance on a pre-amendment circular and reinstated the Assessing Officer's Order-in-Original. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362706