2012 (1) TMI 110

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..... ecords and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The impugned demand of duty of Rs.2,88,139/- arises out of denial of CENVAT credit on GTA service used by the appellant for outward transportation of their final products to customers premises during the period from Nov .....

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..... lant points out that the Hon'ble High Court has upheld the Tribunal's view. The learned Additional Commissioner (AR) has fairly acknowledged this fact. 3. The Hon'ble High Court has held that the transportation of final products from factory to the premises of buyers was also covered by the expression from the place of removal used in the text of the definition of input service under Rule 2 (l) p .....

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