CENVAT Credit of Service Tax paid on ‘Outward Transportation’

CA Nischal Agarwal CENVAT Credit of Service Tax paid on ‘Outward Transportation’ upto ‘Place of Removal’ Reliance in this connection can be placed on the decision of Hon’ble Chennai Tribunal in case of ITC Limited vs CCEx [Order No. 40353-40379/2016] wherein the basic question which came up for consideration was eligibility of CENVAT Credit of Service Tax paid on outward transportation of goods upto place of removal. In the instant case, the appellant was denied CENVAT Credit of service tax paid on outward transportation service by the revenue on the premise that such transportation ...