2009 (7) TMI 272 - AT - Service Tax

The delay in filing the appeal is to the extent of 73 days, which stands explained by the appellant on the ground that initially they intended not to challenge the impugned order but on pronouncement of the Larger Bench decision of the Tribunal in the case of M/s. ABB Limited reported as 2009 - TMI - 34139 - CESTAT, BANGALORE , which was in their favour, they decided to file the appeal. Delay is condoned in view of explanation and issue having been decided in their favour held that onward transportation of the goods from the place of removal is input service as the same is covered by words activities relating to business.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the appeal filed by the appellants regarding Service Tax credit on outward transportation of final products. The delay in filing the appeal was condoned as the issue was decided in their favor by a Larger Bench decision. The Tribunal held that onward transportation is an input service covered under "activities relating to business," allowing the appeal and providing consequential relief to the appellants.