TMI Blog2017 (5) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... H COURT], where it was held that outward transport service used by the manufactures for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of “input service” provided in rule 2(l) of the Cenvat Credit Rules, 2004 - credit allowed - decided in favor of assessee. - E/1407/2008-EX(DB) - A/70421/2017-EX[DB] - Dated:- 5-4-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants have rightly taken Cenvat credit on Goods Transport Agency Service (GTA) in respect of outward transportation of the goods beyond the place of removal. 3. In this appeal the period in dispute is prior to January, 2005 to December, 2006 that is prior to the amendment in the definition in Rule 2 (l) of CCR, 2004 on which date in the definition, instead of the words clearance of final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory without clearance to any other place, such as go down, warehouse etc. from where it would be ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would be the place of removal. We do appreciate that this could be one of the areas of the application of the expression outward transportation up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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