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TMI Blog2009 (8) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... de services used for clearance of final product from place of removal from being treated as eligible input service in terms of main definition? - Whether, therefore, goods transport service in an input service even when used for clearance of final product from place of removal and availment of credit on same cannot be denied? Commissioner (Appeals) in the light of the decision of ABB Ltd. v. CCE&S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Raja Ram for the Appellant. R.G. Utagikar for the Respondent. ORDER M.V. Ravindran, Judicial Member - This miscellaneous application is filed by the applicant for out of turn hearing of Appeal No. ST/100/2007. 2. Applicant submits that the amount involved in this case is to the tune of Rs. 66,48,600 (Rupees sixty six lakh forty-eight thousand six hundred only). It is his submission th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent records the following findings :— "I however find that definition of input service in Cenvat Credit Rules in terms of rule 2(l)(i) (ii) clearly provides that input service means any service used by the manufacturer directly or indirectly in or in relation to the manufacture of final product and clearance of final product from the place of removal. CBEC Clarification does not alter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he main definition. Goods transport service is therefore an input service even when used for clearance of final product from the place of removal and availment credit on the same cannot be denied." 6. An identical issue was decided by the Larger Bench of the Tribunal in the case of ABB Ltd. (supra). The ratio of the said decision is as under : '24. In the light of the discussion, we hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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