2009 (9) TMI 338

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..... that- the appellant is eligible for availing input credit of service tax paid on Goods Transport Agency Service. Accordingly, the impugned order is set-aside. The appeal is allowed with consequential relief. The stay application is disposed of. - E/994 OF 2009-SM(BR) - E/STAY/954 OF 2009-SM(BR) - 1281 OF 2009-SM(BR) - 585 OF 2009-SM(BR) - Dated:- 7-9-2009 - P.K. DAS, JUDICIAL MEMBER H. Baj .....

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..... f the discussion, we hold that the definition of 'input service' has to be interpreted in the light of the requirements of business and it cannot be read restrictively so as to confine only up to the factory or up to the depot of manufactures. 25. In the result, we answer the reference by holding that the services availed by a manufacturer for outward transportation of final products from the pl .....

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