2009 (5) TMI 48 - CESTAT, BANGALORE-LB

Cenvat Credit on Input Services – GTA service - services availed by a manufacturer for outward transportation of final products from the place of removal be treated as an input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services – cenvat credit on outward transportation allowable.