2009 (9) TMI 321

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..... that service availed by a manufacturer for outward transportation of final products from place of removal should be treated as an input service, thereby enabling the manufacturer to take the credit of service tax paid on value of such services, held that- set aside the impugned order and allow the appeal. - 2734-35 OF 2007-SM - - - Dated:- 18-9-2009 - P.K. DAS, JUDICIAL MEMBER Ajay Jain .....

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..... Bench of the Tribunal in the case of ABB Ltd. v. CCE ST [2009] 21 STT 77 (Bang. - CESTAT)(LB) 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 enabli .....

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