https://www.taxtmi.com/caselaws?id=378885 The Tribunal upheld the decision of the Learned Commissioner (Appeals) in favor of the appellant, concerning the availing of credit of service tax towards outward freight under Rule 3 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the interpretation of "input service" and the significance of "from the place of removal" in determining Cenvat credit eligibility. By considering relevant case law and the impact of a Rule amendment, the Tribunal dismissed the Department's appeal and affirmed the decision in favor of the appellant assessee. en-us Tue, 07 Aug 2018 00:00:00 +0530 Wed, 24 Apr 2019 09:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378885 The Tribunal upheld the decision of the Learned Commissioner (Appeals) in favor of the appellant, concerning the availing of credit of service tax towards outward freight under Rule 3 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the interpretation of "input service" and the significance of "from the place of removal" in determining Cenvat credit eligibility. By considering relevant case law and the impact of a Rule amendment, the Tribunal dismissed the Department's appeal and affirmed the decision in favor of the appellant assessee. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378885