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2012 (5) TMI 446 - AT - Service TaxCENVAT credit - assessee availed CENVAT credit on 'Business Auxiliary Services' for the period from March, 2005 to June, 2007 – Held that:- in the case of ABB Ltd. (2009 - TMI - 34139 - CESTAT, BANGALORE - Service Tax) has held that the services availed by a manufacturer for outward transportation of final products from the place of removal shall be treated as input services in terms of Rule 2(l)(ii) of Cenvat Credit Rules, 2004. ultimate order passed by the Larger Bench of the Tribunal does not suffer from any infirmity so far as period prior to amendment of the said Rule i.e.01.04.2008, is concerned. decision is squarely applicable to the present case since the period involved in the case is prior to 01.04.2008 as already discussed, supra. order is set aside and appeal is allowed.
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