https://www.taxtmi.com/caselaws?id=375469 The appellant availed cenvat credit on service tax paid on outward freight despite the place of removal being the factory gate. The dispute arose from a show-cause notice issued in 2010, with the Adjudicating Authority confirming a demand and imposing a penalty. The Commissioner (Appeals) upheld the decision. By following the Supreme Court's precedent and the interpretation provided by the Full Bench of CESTAT, the impugned order was set aside, and the appeal was allowed. The judgment emphasized the correct application of the definition of "input service" and the importance of services related to the manufacture and clearance of final products from the place of removal. en-us Mon, 18 Feb 2019 00:00:00 +0530 Mon, 22 Apr 2019 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375469 The appellant availed cenvat credit on service tax paid on outward freight despite the place of removal being the factory gate. The dispute arose from a show-cause notice issued in 2010, with the Adjudicating Authority confirming a demand and imposing a penalty. The Commissioner (Appeals) upheld the decision. By following the Supreme Court's precedent and the interpretation provided by the Full Bench of CESTAT, the impugned order was set aside, and the appeal was allowed. The judgment emphasized the correct application of the definition of "input service" and the importance of services related to the manufacture and clearance of final products from the place of removal. Case-Laws Central Excise Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375469