Commissioner of Central Excise, Pondicherry Versus Sri Sarbati Steel Tubes Ltd. - 2011 (7) TMI 842 - CESTAT, CHENNAI - Service Tax
......... STT 141/12 taxmann.com 57. The Hon ble High Court has held that outward transportation of finished goods from the place of removal is covered by the definition of input service upto 31.3.2008 and service tax paid thereon is eligible as CENVAT credit, upholding the Larger Bench decision in ABB Ltd. v. CCE and ST 2009 21 STT 77 (Bang. - CESTAT) up to 1.4.2008. Following the ratio of the Hon ble High Court s order, I uphold the impugned order of the Commissioner (Appeals) and reject the appeal of the Revenue.