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2018 (8) TMI 2000 - AT - Central ExciseCENVAT Credit - input services - GTA services - outward transportation charges - period from October, 2006 to March 2008 - HELD THAT:- The issue is no more res-entigra in view of the decision of the Hon’ble Supreme Court in the case of CCE, Belgaum vs. Vasavadatta Cements Ltd. [2018 (3) TMI 993 - SUPREME COURT] where it was held that ‘input service’ includes not only the inward transportation of inputs or capital goods but also includes outward transportation of the final product upto the place of removal. Appeal allowed - decided in favor of appellant.
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