https://www.taxtmi.com/caselaws?id=275699 The Tax Appeal challenging the CESTAT order on Cenvat credit for outward goods transportation agency service was dismissed. The court held that outward transport service used by manufacturers for transporting finished goods up to the purchaser's premises falls within the definition of "input service" under the Cenvat Credit Rules, 2004. The court emphasized that the intention of the Legislature was not to exclude outward transportation service and that it qualifies as an input service. The decision relied on a previous case's judgment and highlighted that the definition of "input service" should not be limited by the term "includes." en-us Wed, 09 Dec 2015 00:00:00 +0530 Fri, 12 Oct 2018 18:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275699 The Tax Appeal challenging the CESTAT order on Cenvat credit for outward goods transportation agency service was dismissed. The court held that outward transport service used by manufacturers for transporting finished goods up to the purchaser's premises falls within the definition of "input service" under the Cenvat Credit Rules, 2004. The court emphasized that the intention of the Legislature was not to exclude outward transportation service and that it qualifies as an input service. The decision relied on a previous case's judgment and highlighted that the definition of "input service" should not be limited by the term "includes." Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275699