https://www.taxtmi.com/caselaws?id=448233 For the period up to March 2008, outward transportation of manufactured goods was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004, making CENVAT credit on service tax paid for such transportation admissible. The binding High Court interpretation, affirmed by the Supreme Court, prevailed over contrary Tribunal decisions, and the first appellate authority was not entitled to ignore that precedent. The disallowance of credit for the relevant pre-April 2008 period was therefore unsustainable and the assessee was entitled to the credit. en-us Wed, 10 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448233 For the period up to March 2008, outward transportation of manufactured goods was treated as an input service under Rule 2(l) of the CENVAT Credit Rules, 2004, making CENVAT credit on service tax paid for such transportation admissible. The binding High Court interpretation, affirmed by the Supreme Court, prevailed over contrary Tribunal decisions, and the first appellate authority was not entitled to ignore that precedent. The disallowance of credit for the relevant pre-April 2008 period was therefore unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448233