TMI Blog2017 (5) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] observed that the Service Tax paid on outward freight services tax upto 01.04.2008 would fall within the scope of input services as defined under Rule 2(l) of CCR 2004 - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.E/835/2012-DB - A/10943 / 2017 - Dated:- 12-5-2017 - DR. D.M. MISRA, MEMBER (JUDICIAL) MR. ASHOK K. ARYA, MEMBER (TECHNICAL) For the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/- with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and penalty of ₹ 35.00 lakhs was imposed under Rule 15(1) of CENVAT Credit Rules 2004. Hence, the present appeal. 3. The learned Advocate for the appellant submits that the issue is no more res integra; interpreting the definition of input service in the context of outward freight (GTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax paid on outward freight services tax upto 01.04.2008 would fall within the scope of input services as defined under Rule 2(l) of CENVAT Credit Rules 2004. Their Lordships observed as follows: - 20. There, of course, are certain areas which still remain to be cleared. It was vehemently contended before us by the counsel for the Revenue that later portion of the definition which pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that the definition of the term input service came to be amended with effect from 1-4-08 and instead of words clearance of final products from the place of removal , the words clearance of final products upto the place of removal came to be substituted. What would be the position if the case had arisen after 1-4-2008 is a situation we are not confronted with. We, therefore, refrain f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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