TMI Blog2014 (1) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent or not? - Held that: - The period involved in the present appeal is prior to 1-4-2008 when definition of ‘Input Service’ u/r 2(i) of the CCR, 2004 was amended in the present form - the outward transport service used by the manufacturers for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of “input service” p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. 2. Shri K.J. Kinariwalla (AR) appearing on behalf of the Revenue reiterated the grounds of appeal and argued that Hon ble High Court of Calcutta in the case of CCE, Kolkata-VI v. M/s. Vesuvious India Limited [2013-TIOL-1038-HC-KOL-ST = 2014 (34) S.T.R. 26 (Cal.)] has departed from the view taken by Karnataka High Court in the case of M/s. ABB Limited Others [2011-TIOL-395-HC-Karnatak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Service Tax on the freight charges of outward transportation from the place of removal is admissible to the respondent or not. First appellate authority has allowed the credit in view of CESTAT Larger Bench judgment in the case of ABB Limited Others (supra), which was subsequently confirmed by Karnataka High Court in Commissioner of Central Excise Service Tax, Bangalore v. M/s. ABB Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in inclusive part of the definition. Counsel for the assessees submitted that when a manufacturer transports his finished products from the factory without clearance to any other place, such as godown, warehouse etc. from where it would be ultimately removed, such service is covered in the expression outward transportation up to the place of removal since such place other than factory gate would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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