2018 (1) TMI 52

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..... e Karnataka High Court in COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others [2011 (3) TMI 248 - KARNATAKA HIGH COURT], where it was held that Credit of service tax paid on outward transportation allowed prior to 1.4.2008 - appeal dismissed. - Tax Case No. 68 of 2017 - - - Dated:- 21-6-2017 - Thottathil B. Radhakrishnan, C.J. and P. Sam Koshy, J. Shri Vi .....

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..... oval and any outward transportation beyond the factory is not entitled for credit as per the definition of input service under the Cenvat Credit Rules, 2004. 3. Appreciating the relevant facts and factors and the rival contentions, the Tribunal held that the issue is covered in favour of the assessee as per the decision of the Karnataka High Court in 2011 (23) S.T.R. 97 (Kar.) reversing the .....

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