TMI Blog2013 (6) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... NATAKA HIGH COURT] held that, notwithstanding the Boar’s clarification in Circular No.97/8/2007-ST dt. 23/08/2007, transportation of final products from the place of removal stood within the ambit of the definition of input service prior to 01/04/2008. The benefit of the High Court’s decision is available to the appellant and therefore the impugned order is set aside and this appeal is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h decision in ABB Ltd. vs CCE ST, Bangalore [2009(15) STR 23 (Tri. LB)] wherein GTA service used as above was accepted to be input service under Rule 2(l) of the CENVAT Credit Rules, 2004 (CCR) and accordingly CENVAT credit of the service tax paid thereon was allowed to the assessee. The appellate authority, however, declined to follow the larger Bench decision as an appeal against the same was pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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