TMI Blog2011 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: the said input service was included in the early part of the definition 2(1)(ii) - the issue now stands squarely covered in favour of the assessee and respondents in this case and in no more res-integra - E/1613 to 1620 of 2008 - - - Dated:- 18-8-2011 - Mr. M.V. Ravindran, Dr. P. Babu, JJ. For Appellant : Shri Rajendra Nagar, SDR For Respondent : Shri D.K. Trivedi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not eligible as input. On appeal, learned Commissioner (Appeal) has set-aside the said impugned order before him. 4. Learned SDR submits that Commissioner (Appeal) has failed to give any reason for considering the Port as place of removal. It is his submission that the place of removal in respect of one party may not be the place of removal for the other party. It is also his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise Service Tax, LTU, Bangalore vs. ABB Limited 2011 (23) STR 97 (Kar.). He produced the copy of the said judgment and also relies upon the judgment of Hon ble Gujarat High Court dated 28/29 Jun 2011, in the case of Commissioner of Central Excise, Customs Service Tax, Surat vs. M/s. Garden Silk Mills Limited in Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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