2009 (9) TMI 673

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..... of its finished goods beyond place of removal and, hence assessee was not eligible to avail Cenvat Credit. In the light of the decision ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - CESTAT). v. CCE&ST 2009 -TMI - 34139 - CESTAT, BANGALORE, in which held that services availed by a manufacturer for outward transportation of final products from place of removal should be treated as input services and .....

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..... availed by the assessees on outward transportation of their finished goods beyond the place of removal, hence the assessees are not eligible to take Cenvat credit on service tax paid on such outward transportation. A show-cause notice was issued proposing demand and recovery of such Cenvat credit along with interest and penalty. In all these appeals the adjudicating authority held against the asse .....

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..... ESTAT). The Larger Bench in its conclusion at Paragraph 25 held as under:— "25. In the result, we answer the reference by holding that the services availed by a manufacturer for outward transportation of final products from the place of removal should be treated as an input service in terms of rule 2(l)(ii) of the Cenvat Credit Rules, 2004 and thereby enabling the manufacturer to take credit of .....

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