TMI Blog2012 (5) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... services rendered by various service providers like C&F agents during the course of transportation of the final products from the factory of the manufacturer to their own showrooms located at various places were 'input services' for the manufacturer as these services were used by the manufacturer, directly or indirectly, in or in relation to the clearance of the final product from the place of removal. appeals are allowed - E/710-711/08; ST/777/09 - 584 to 586/2011 - Dated:- 9-8-2011 - P G Chacko, M Veeraiyan, JJ. For Appellant: Mr. Rajesh Kumar, Chartered Accountant For Respondent: Mr. M M Ravi Rajendran, JDR Per: P G Chacko: The issues and the amounts involved in these appeals are summarized below: Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules, 2004 (CCR) and hence any credit of the service tax paid on such service was not admissible to them. Ld. Chartered Accountant for the appellant has challenged the decision of the lower authorities, on the strength of the Hon'ble Karnataka High Court's judgment in ABB Ltd. Vs. Commissioner wherein the Tribunal's larger Bench decision in the case of ABB Ltd. to the effect that outward transportation of finished goods from the place of removal was covered by the definition of 'input service' upto 31/3/2008 was upheld by the Hon'ble High Court. After a perusal of the Hon'ble "High Court's judgment, we find that the first issue is covered in favour of the appellant by the High Court's ruling. The Hon'ble High Court held that, till the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the clearance of the final product from the place of removal. Ld. Chartered Accountant for the appellant has submitted that, on the present issue, Order-in-Appeal No.248/2009 was accepted by the Department and therefore the contra decision of the lower appellate authority on the same issue in Order-in-Appeal No.34 35/2008 is liable to be set aside. We have found no rebuttal of this submission. CENVAT credit on C F agent's service was denied to the appellant by the ld. Commissioner (Appeals) in Order-in-Appeal Nos.34 35/2008 dt. 21/7/2008, which decision is under challenge by the assessee in the first two appeals. The appellate authority in its subsequent Order-in-Appeal No.248/2009 dt. 22/6/2009 allowed the benefit of CENVAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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