2009 (7) TMI 226

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..... nput services, has a wide import and includes both essential and auxiliary activities of business including outward transportation. As such, services received for outward transportation of goods from the place of removal has been held to be input services. By applying the ratio of the decision to the facts of the present case, credit is allowable - E/753-758/2009 - A/1516-1521/2009-WZB/AHD - Dat .....

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..... s of business including outward transportation. As such, services received for outward transportation of goods from the place of removal has been held to be input services. By applying the ratio of the decision to the facts of the present case, no infirmity is found in the order passed by Commissioner (Appeals). I, accordingly, reject the appeals filed by the Revenue. Stay petition also get dispos .....

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