https://www.taxtmi.com/caselaws?id=34188 Service tax credit on goods transportation was held admissible where the freight related to inward movement and outward movement of final products from the place of removal. Applying the Larger Bench ruling in ABB Ltd., the Tribunal interpreted "input service" broadly under the CENVAT Credit Rules, 2004 and rejected a narrow restriction to transport only up to the factory gate. Outward transportation from the place of removal was treated as covered by the credit scheme, making the denial of credit unsustainable and the impugned order liable to be set aside. en-us Thu, 16 Jul 2009 00:00:00 +0530 Sat, 27 Mar 2010 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34188 Service tax credit on goods transportation was held admissible where the freight related to inward movement and outward movement of final products from the place of removal. Applying the Larger Bench ruling in ABB Ltd., the Tribunal interpreted "input service" broadly under the CENVAT Credit Rules, 2004 and rejected a narrow restriction to transport only up to the factory gate. Outward transportation from the place of removal was treated as covered by the credit scheme, making the denial of credit unsustainable and the impugned order liable to be set aside. Case-Laws Service Tax Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34188