2012 (5) TMI 400 - AT - Service Tax

Whether the assessee is entitled for input service credit on outward transportation service - Held that - in the case of CCE&ST v. ABB Ltd. (2011 -TMI - 203985 - KARNATAKA HIGH COUR) assessee is entitled to take input service on outward transportation service. appeal filed by the Revenue is dismissed

Summary

The Appellate Tribunal CESTAT, New Delhi, in the case of input service credit on outward transportation service, cited a decision by the Hon'ble Karnataka High Court in CCE&ST v. ABB Ltd. The Tribunal dismissed the appeal filed by the Revenue. (2012 (5) TMI 400 - CESTAT, New Delhi)