2009 (10) TMI 211

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..... ection with outward transportation of the semi-finished/finished goods from factory/depot during the period of dispute) and to utilise such credit for payment of duty on excisable goods. In the light of the decision of Ambuja Cements Ltd. v. Union of India 2009 -TMI - 32932 - PUNJAB & HARYANA HIGH COURT, held that- the present case to be fit for remand, set aside the orders of the lower authoritie .....

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..... counsel for the appellant and learned SDR for the department, I find that this question needs to be examined in the light of the definition of 'input service' given under rule 2(l) of the CENVAT Credit Rules, 2004 as interpreted by the competent courts of law. In this connection the learned counsel has referred to the Tribunal's Larger Bench decision in the case of ABB Ltd. v. CCE ST [2009] 21 S .....

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..... 54 (SC) wherein the Hon'ble Supreme Court ruled that the definition of 'input' given under rule 2(g) of the CENVAT Credit Rules, 2002/rule 2(k) of the CENVAT Credit Rules, 2004 required to be read in its entirety. The learned SDR has urged that this ruling of the Apex Court be applied to the definition of 'input service' in equal terms. 2. The judicial authorities cited above were not available .....

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