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2009 (7) TMI 226 - AT - Service TaxCredit of tax paid on CHA service availed at port for export of goods - Larger Bench in the case of ABB Limited v. CCE [2009 - TMI - 34139 - CESTAT, BANGALORE] has held that the expression ‘activities relating to business’ as appearing in the definition of input services, has a wide import and includes both essential and auxiliary activities of business including outward transportation. As such, services received for outward transportation of goods from the place of removal has been held to be input services. By applying the ratio of the decision to the facts of the present case, credit is allowable
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