2012 (4) TMI 531

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..... definition of input service prior to substitution of the word upto for the word from in clause (ii) of Rule 2(l) - Following decision of Commissioner Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided in favour of assessee. - Appeal No.E/2433 and 2444 of 2011 - - - Dated:- 20-4-2012 - Shri P. G. Chacko, J. For the Appellant: Mr. N. Anand, Advocate For the Respondent: Mr. .....

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..... s considered by the jurisdictional High Court in the case of Commissioner Vs. ABB Ltd. [2011(23) STR 97 (Kar.)] wherein it was held that such outward transportation of goods was covered by the definition of input service prior to substitution of the word upto for the word from in clause (ii) of Rule 2(l) ibid. This substitution took effect from 01/04/2008. The learned Superintendent(AR) points out .....

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