Services availed by a manufacturer for outward transportation of final products from the place of removal is input service

SUMMARY OF CASE LAW The services availed by a manufacturer for outward transportation of final products from the place of removal should 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. RELEVANT PARAGRAPH 19. The issue in dispute in the present case is not one of valuation of excisable goods in terms of Section 4 of the Central Excise Act, 1944 or under the Central Excise Valuation Rules but admissibility of CENVAT credit of service tax on GTA ser...