https://www.taxtmi.com/caselaws?id=34139 CESTAT, BANGALORE-LB - AT held that services procured by a manufacturer for outward transportation of finished goods from the place of removal qualify as "input service" under Rule 2(1)(ii) of the CENVAT Credit Rules, 2004, and service tax paid on such services is creditable. The Tribunal rejected the Department's contention that credit is permissible only when freight forms part of transaction value, and declined to apply restrictive precedents, ruling the definition of input service must be interpreted in light of business requirements and not confined to factory or depot boundaries. en-us Mon, 18 May 2009 00:00:00 +0530 Thu, 04 Sep 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34139 CESTAT, BANGALORE-LB - AT held that services procured by a manufacturer for outward transportation of finished goods from the place of removal qualify as "input service" under Rule 2(1)(ii) of the CENVAT Credit Rules, 2004, and service tax paid on such services is creditable. The Tribunal rejected the Department's contention that credit is permissible only when freight forms part of transaction value, and declined to apply restrictive precedents, ruling the definition of input service must be interpreted in light of business requirements and not confined to factory or depot boundaries. Case-Laws Service Tax Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34139