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2009 (8) TMI 620 - AT - Service TaxCargo Handling Services – Cenvat Credit – The Revenue submits that freight charge was not included in the assessable value and, therefore, respondent is not eligible to avail the credit. Revenue also contending that credit is not admissible as services used beyond place of removal. In the light of decision of ABB Ltd. v. CCE & ST, 2009 -TMI - 34139 - CESTAT, BANGALORE, held that-order passed by the Commissioner (Appeals) is upheld. Appeal filed by the Revenue is rejected.
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