2009 (8) TMI 620

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..... respondent is not eligible to avail the credit. Revenue also contending that credit is not admissible as services used beyond place of removal. In the light of decision of ABB Ltd. v. CCE & ST, 2009 -TMI - 34139 - CESTAT, BANGALORE, held that-order passed by the Commissioner (Appeals) is upheld. Appeal filed by the Revenue is rejected.
Shri P. K. Das, Member (J) Shri S.K. Saxena, Jt. CDR, for .....

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..... estination is not covered under the definition of input service. He also submits that freight charge was not included in the assessable value and, therefore, respondent is not eligible to avail the credit. 4. After hearing the learned ft. CDR and on perusal of the records, it is revealed from the adjudication order that the show cause notice was issued to deny the input credit on the ground that .....

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..... rgo handling services is one of these. Service tax paid on such service can be availed even after clearance of goods from the factory. Further, testing of inputs/goods is an essential requirement and is in relation to the manufacture of the final products. Hence, the tax paid on such service is eligible for availing credit." 5. I find that the Larger Bench of the Tribunal in the case of ABB Ltd. .....

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