2022 (6) TMI 610

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..... D THAT:- The issue is no longer res integra as submitted by the learned counsel for the appellants. The definition of input service under Rule 2 (l) of Cenvat Credit Rules, 2004 is quite comprehensive and encompasses every activity /service used in the provision of output services. Hon ble Apex Court in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDH .....

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..... al, Hon'ble Madras High Court in C.M.A No.2363/2007 has remanded the matter to CESTAT. 2. Shri S. Muthuvenkatraman, Learned Advocate submits that the period involved in the case is June 2005 to September 2006 and the issue is no longer res integra in view of the following decisions: (i) India Cements Ltd. Vs Commissioner of GST & CE, Trichy vide Final Order No.40174-40176/2020 dt. 18.05.2022 .....

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..... e 2 (l) of Cenvat Credit Rules, 2004 is quite comprehensive and encompasses every activity /service used in the provision of output services. We find that Hon'ble Apex Court in the case of CC, CE & ST Guntur Vs Andhra Sugars Ltd. 2018 (10) G.S.T.L 12 (SC) held that outbound transportation from the place of removal gets covered by the definition of "input service". We find that this Tribunal vide F .....

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