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2011 (8) TMI 416 - AT - Service TaxCenvat credit - Input services - Admissibility of input credit of service tax paid on the outward transportation of the goods from the factory gate to the place of removal - Since, issue is no more res integra and stands settled by the latest decision of Hon ble High Court of Karnataka reported as CCE and ST Bangalore Vs. ABB Ltd. (2011 -TMI - 203985 - KARNATAKA HIGH COURT) - Vide the said judgement, the Hon ble High Court has upheld the Larger Bench decision of the Tribunal in the case of ABB Ltd. laying down that the credit of service tax paid on transportation up to place of sale is admissible - There is no dispute in the present appeal as regards the factual position that the sale is on FOR destination basis - Decided in favour of assessee.
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