TMI Blog2018 (8) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance placed in the case of CCE, Belgaum vs. Vasavadatta Cements Ltd. [2018 (3) TMI 993 - SUPREME COURT], where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed - credit allowed - appeal allowed - decided in favor of appellant. - E/478/2009-DB - Final Order No. 20981/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the appellants has contended that the issue is no longer res integra in view of the decision of the apex court in CCE, Belgaum vs. Vasavadatta Cements Ltd.: 2018 (11) G.S.T.L. 3 (SC) and the decision of Karnataka High Court in the case of Commissioner vs. ABB Ltd.: 2011 (23) STR 97 (Kar.). He also submitted that the decision was relied upon by Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of finished goods from the place of removal is squarely settled in law. We find that Hon ble Supreme Court in the case of Vasavadatta Cements Ltd. (supra) has confirmed the view of the Division Bench of CESTAT in the case of ABB Ltd . (supra) stating that the Bench has interpreted the aforesaid Rule observing that it is in two parts. In the first part, input service is defined with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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