TMI Blog2012 (1) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... d manner by a manufacturer of final product was held to be admissible to them for a period prior to 1.4.2008, the date on which Rule 2(l) of the CENVAT Credit Rules was amended to substitute the word upto for the word from occurring immediately before the phrase place of removal - transportation of final products from factory to the premises of buyers was also covered by the expression from the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d transportation of their final products to customers premises during the period from November 2004 to November 2007. Before the lower appellate authority, the assessee claimed support, inter alia, from the Tribunal s Larger Bench decision in ABB Ltd. vs. Commissioner: 2009 (15) STR 23 (Tri.-LB) wherein CENVAT credit on GTA service used in the aforesaid manner by a manufacturer of final product wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he place of removal used in the text of the definition of input service under Rule 2 (l) prior to its amendment. As the period of dispute in this case is prior to 1.4.2008, the appellant can legitimately claim the benefit of the High Court s judgment. Accordingly, the impugned order is set aside and the appeal is allowed. The stay application also stands disposed of. (Pronounced and dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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