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2021 (9) TMI 1383 - HC - Central ExciseCENVAT Credit - input services - transportation charges incurred by the manufacturer for clearance of final product from place of removal, up to 01.04.2008 - varying interpretation of the term 'input service' in various decisions - HELD THAT:- Identical issue came up for consideration before the Hon’ble Division Bench of this Court in the case ofTHE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, COIMBATORE. VERSUS PRICOL LIMITED, CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH CHENNAI [2019 (8) TMI 759 - MADRAS HIGH COURT]. The Hon’ble Division Bench took note of the fact that the Tribunal had followed the decision in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE VERSUS M/S ABB LTD. AND OTHERS [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and held in favour of the assessee. In the instant case also, the Tribunal had followed the decision of the High Court of Karnataka in ABB Limited and held in favour of the assessee. This matter also needs to be remanded to the Tribunal to take a fresh decision and to decide as to the applicability of the two decisions of the Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT] and COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX, GUNTUR VERSUS M/S. THE ANDHRA SUGARS LTD. [2018 (2) TMI 285 - SUPREME COURT], which according to the assessee, are in their favour. Appeal disposed off by way of remand.
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