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2011 (9) TMI 129 - AT - Service TaxCENVAT credit of service tax paid on goods transportation service in respect of outward transportation of goods - Held that:- As regards the period on or after 1.4.2008, in view of the change definition of input service the Hon'ble High Court of Karnataka in ABB Ltd. (2011 -TMI - 203985 - KARNATAKA HIGH COURT) has held that the interpretation placed by the Tribunal on the words activities related to business as including clearance of final products from place of removal occurring in first part of rule 2(l)(ii) prior to 1.4.2008 runs counter to language employed in the second part of definition of input service and is to that extent contrary to the legislative intention and therefore unsustainable in law. Therefore, the appellate Commissioner s order is not sustainable in law for the period after 1.4.2008 unless the appellant satisfies all the conditions prescribed in the Board circular dated 23.8.2007 and accordingly the departmental appeal is partly allowed.
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