2013 (10) TMI 1163

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.... Present appeal under Section 35G of the Central Excise Act, 1944 (for short the 'Act') arises out of an order passed by the Central, Excise and Service Tax Appellate Tribunal, New Delhi (for short the 'Tribunal') dated 15.2.2012 (Annexure A-3). The revenue has claimed the following substantial question of law: - Whether the service tax paid on outward transportation of goods clea....

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....s of the petitioner are to be treated as input service. The said stand of the assessee was not accepted and for the Cenvat Credit an amount of Rs. 26,53,863/- paid as the service tax on outward transport service was declined. The adjudicating authority also raised the demand of interest and penalty of the equivalent amount of the duty imposed. The Commissioner of Central Excise (Appeals) affirmed ....

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....eps, therefore, the benefit of input service, the transportation charges has been granted for availing the input service credit. Rule 2(l) defining the "input service" reads as under: "input service" means any service: - (i) used by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture ....