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2014 (1) TMI 1424 - HC - Service TaxCenvat Credit - input services - transportation of the finished goods for delivery at the destination - Held that:- By the amendment made with effect from 1st April, 2008 substituting the word “from” by the word “upto” all that has been done is to clarify the issue. Neither the services rendered to the customer for the purpose of delivering the goods at the destination was covered by the definition of input service prior to 1st April, 2008, nor is the same covered after 1st April, 2008. If the definition provided in Section 2(l)(ii) is read as a whole, it would appear that outward transportation charges or taxes paid in regard thereto is claimable only with regard to those transports which were made from one place of removal to another place of removal - Considering that the Tribunal has merely disposed of the matter following the judgment in the case of Commissioner of C.Ex & S.T.,LTU, Bangalore vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT], the order under challenge is set aside. The matter is remanded to the Tribunal for re-hearing on merits - Decided in favour of Revenue.
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