TMI Blog2011 (7) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... as post manufacture, the service has formed part of the assessable value of the goods cleared by them - Held that:- In the case of ABB Ltd (2011 - TMI - 203985 - KARNATAKA HIGH COURT)it has been held that the assessee is entitled to avail input service credit on outward transportation of the goods as in this case there is no dispute that the post manufacture has not formed the part of the assessab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of ABB Ltd. reported in 2010 (23) STR 97 wherein it was held that the assessee is entitled to take input service credit for outward transportation of finished goods. Therefore, the appeals be allowed. 3. On the other hand, learned SDR submitted that the decision of the ABB Limited is being examined by the legal department before the Hon'ble Karnataka High Court as well as they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court has held that the assessee is entitled to avail input service credit on outward transportation of the goods as in this case there is no dispute that the post manufacture has not formed the part of the assessable value. It is also not disputed this has not been availed by the appellants in the course of business manufacturing. Therefore, the appellants are entitled to avail input service cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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