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2013 (2) TMI 440 - AT - Central ExciseCENVAT Credit on GTA service for outward transportation - upto place of removal - from place of removal - Whether the service availed by the assessee for outward transportation of their final products from the place of removal should be treated as 'input service' in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that:- Following the decision in case of M/s ABB LTD.(2011 (3) TMI 248 - KARNATAKA HIGH COURT) that in relation to the period upto 31.3.2008, that the outward transportation of final products from the place of removal would be admissible for CENVAT credit. The assessees are entitled to claim CENVAT credit on GTA services availed for outward transportation of their final products from their factories (place of removal) to their customer's premises during the material period, all prior to 31.3.2008 In favour of assessee
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