Outward transport for transportation of finished goods up to Purchases Premises is Input Services

Commissioner, Central GST And Central Excise Vs. Gujarat Guardian Limited (Gujarat High Court)

Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004.

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-

1. Revenue is in appeal against the judgement of the Customs Excise and Service Tax Appellate Tribunal dated 12.05.2017 raising following questions for our consideration:

“1. Whether Hon’ble CESTAT is right in holding that the services 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(I)(ii) of the CENVAT Credit Rules, 2004?

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