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TMI ID= 211376
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2011 (7) TMI 842 - CESTAT, CHENNAI

Commissioner of Central Excise, Pondicherry Versus Sri Sarbati Steel Tubes Ltd.

Cenvat credit - outward transportation - Hon'ble High Court has held that outward transportation of finished goods from the place of removal is covered by the definition of "input service" upto 31.3.2008 and service tax paid thereon is eligible as CENVAT credit, upholding the Larger Bench decision in ABB Ltd. v. CCE & ST [2011 -TMI - 203985 - KARNATAKA HIGH COURT] - Decided in favor of the assessee

No.- E/444 of 2010

Order No.- 753 OF 2011

Dated.- July 12, 2011

Citations:

  1. COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others - 2011 (3) TMI 248 - KARNATAKA HIGH COURT

  2. ABB LTD. Versus COMMISSIONER OF C. EX. & ST., BANGALORE - 2009 (5) TMI 48 - CESTAT, BANGALORE

Jyoti Balasundaram, J.

T.H. Rao for the Appellant.

M. Karthikeyan for the Respondent.

ORDER

1. On hearing both sides, I find that the issue in dispute namely as to whether the assessees herein are entitled to CENVAT credit of service tax paid on outward transportation of finished goods from the place of removal during the period in dispute (which is September 2006 to March 2007) stands settled in favour of the assessees by the decision of the Hon'ble Karnataka High Court in CCE & ST v. ABB Ltd., [2011] 32 STT 141/12 taxmann.com 57. The Hon'ble High Court has held that outward transportation of finished goods from the place of removal is covered by the definition of "input service" upto 31.3.2008 and service tax paid thereon is eligible as CENVAT credit, upholding the Larger Bench decision in ABB Ltd.  v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT) up to 1.4.2008. Following the ratio of the Hon'ble High Court's order, I uphold the impugned order of the Commissioner (Appeals) and reject the appeal of the Revenue.

 
 
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