2011 (7) TMI 615

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..... that such service is not covered under the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the appellants are not entitled to avail input service credit for outward transportation of the goods. 2. None appeared on behalf of the appellants nor any request for adjournment has been received. As the appeal pertains to the year 2008, therefore, the appeal is taken .....

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..... service credit on outward transportation of the goods is available as the same has formed part of the assessable value. Therefore, the service of GTA is squarely covered by the decision of Hon'ble Karnataka High Court in the case of ABB Ltd. cited supra. Therefore, the appellants are entitled to input service credit on GTA service. Accordingly, the appeal is allowed by setting aside the impugned o .....

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