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2022 (6) TMI 610 - Central Excise
Head Note / Extract:
CENVAT Credit - input services - service tax paid on outward goods transportation up to the premises of the buyer - place of removal - HELD THAT:- The issue is no longer res integra as submitted by the learned counsel for the appellants. The definition of “input service” under Rule 2 (l) of Cenvat Credit Rules, 2004 is quite comprehensive and encompasses every activity /service used in the provision of output services. Hon’ble Apex Court in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT] held that outbound transportation from the place of removal gets covered by the definition of “input service”. Appeal allowed.