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TMI Blog2009 (8) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER M.V. Ravindran, Judicial Member - This appeal is directed against the Order-in-Appeal No. 149/2008-CE, dated 28-3-2008, passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. We have heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility of the appellant to avail Cenvat credit on service tax paid on 'Goods Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said decision. 5. The learned Jt. CDR reiterates the findings of the Commissioner (Appeals). 6. We have considered the submissions made at length by both sides. As already noted by us, the issue is only eligibility of the appellant of availing Cenvat credit on service tax paid on 'goods transportation charges'. We find from the impugned Order-in-Appeal that the Commissioner has remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured. If services like advertising, market and research which are undertaken to attract a customer to buy goods of a manufacturer are eligible to credit, services which ensure physical availability of goods to the customer, i.e., services for transportation should also be eligible to credit. ** ** ** 25. In the result, we answer the reference by holding that the services availed by a manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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