https://www.taxtmi.com/caselaws?id=284197 The appellant was found entitled to Cenvat Credit of Service Tax paid on outward transportation of their final product to customer premises. The Tribunal ruled in favor of the assessee, allowing them to avail the credit by reversing the earlier debit entry made during investigation/adjudication. The interpretation of input services definition pre-March 2008 was clarified, stating that GTA Services for outward transportation were considered cenvatable input services under the previous definition. The Tribunal directed the Lower Adjudicating Authority to re-examine any interest angle involved, ultimately disposing of the appeal in favor of the assessee. en-us Tue, 27 Nov 2018 00:00:00 +0530 Thu, 07 Nov 2019 06:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284197 The appellant was found entitled to Cenvat Credit of Service Tax paid on outward transportation of their final product to customer premises. The Tribunal ruled in favor of the assessee, allowing them to avail the credit by reversing the earlier debit entry made during investigation/adjudication. The interpretation of input services definition pre-March 2008 was clarified, stating that GTA Services for outward transportation were considered cenvatable input services under the previous definition. The Tribunal directed the Lower Adjudicating Authority to re-examine any interest angle involved, ultimately disposing of the appeal in favor of the assessee. Case-Laws Central Excise Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284197