https://www.taxtmi.com/caselaws?id=782678 CESTAT allowed the appeal, holding that Service Tax paid on Storage and Warehouse services used for storing duty-paid sugar in an external warehouse qualifies as "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004. Applying its earlier precedent, CESTAT held that the phrase "up to the place of removal" includes storage at the place of removal, and denying credit would render the statutory expression meaningless. The Tribunal ruled that departmental officers cannot dictate business logistics where the assessee faced genuine storage constraints, and emphasized the Department's role as a tax facilitator. The impugned order disallowing CENVAT credit was set aside and credit restored. en-us Thu, 27 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782678 CESTAT allowed the appeal, holding that Service Tax paid on Storage and Warehouse services used for storing duty-paid sugar in an external warehouse qualifies as "input service" under Rule 2(l) of the CENVAT Credit Rules, 2004. Applying its earlier precedent, CESTAT held that the phrase "up to the place of removal" includes storage at the place of removal, and denying credit would render the statutory expression meaningless. The Tribunal ruled that departmental officers cannot dictate business logistics where the assessee faced genuine storage constraints, and emphasized the Department's role as a tax facilitator. The impugned order disallowing CENVAT credit was set aside and credit restored. Case-Laws Central Excise Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782678