Section 2(60), read with section 2(63), of the Central Goods and Services Tax Act, 2017/Rule 2(l), read with rule 3, of the Cenvat Credit Rules, 2004 – Input service (OR) – Tribunal held that transport services used by assessee, a manufacturer, for outward transportation of final products from place of removal upto premises of purchaser should be treated as an input service in terms of rule 2(l)(ii) and assessee was eligible to take Cenvat Credit of service tax paid on value of such services – Whether in view of judgment of Gujarat High Court rendered in case of CCE & C v. Parth Poly Wooven (P.) Ltd. [2012] 21 taxmann.com 104/35 STT 394, order of Tribunal deserved to be upheld – Held, Yes
Citation: [2018] 94 taxmann.com 402 (Gujarat)