https://www.taxtmi.com/caselaws?id=449099 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit for outward transportation services. The tribunal held that prior to 01.04.2008, outward transportation from factory to customer premises qualified as input service under the definition, entitling the appellant to CENVAT credit of service tax paid under reverse charge mechanism. Following SC precedent in Andhra Sugars Ltd. and ABB Ltd. cases, the tribunal ruled that non-inclusion of transportation costs in assessable value does not deny CENVAT credit. The demand covering January 2005 to June 2007 was time-barred as the show cause notice issued on 02.12.2009 exceeded the normal one-year limitation period, with no suppression of facts established. en-us Mon, 05 Feb 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449099 CESTAT Ahmedabad allowed the appeal regarding CENVAT credit for outward transportation services. The tribunal held that prior to 01.04.2008, outward transportation from factory to customer premises qualified as input service under the definition, entitling the appellant to CENVAT credit of service tax paid under reverse charge mechanism. Following SC precedent in Andhra Sugars Ltd. and ABB Ltd. cases, the tribunal ruled that non-inclusion of transportation costs in assessable value does not deny CENVAT credit. The demand covering January 2005 to June 2007 was time-barred as the show cause notice issued on 02.12.2009 exceeded the normal one-year limitation period, with no suppression of facts established. Case-Laws Central Excise Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449099