2009 (7) TMI 272

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..... ion 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 .....

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..... vour, I condone the delay and proceed to decide the appeal itself. A very short issue is involved, as to whether the appellants are entitled to rake credit on Service Tax paid on outward transportation of their final products from their factory to the Customer's premises. The issue is now stands settled by the Larger Bench decision in the case of ABB Limited v. CCE, reported as 2009 (15) S.T.R .....

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