2009 (8) TMI 752

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..... e of removal to the customer destination, not covered under the definition of input service - Tribunal in the case of ABB Ltd. v. CCE & ST held that definition of “Input service” has to be interpreted in the light of requirement of business and cannot be read restrictively so as to confine only up to the factory or only up to depot of manufacturers - contention of the Revenue not sustainable – App .....

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..... tside the factory premises) from the place of removal to the customer destination 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 Jt. CDR and on perusal of the records, it is revealed from the adjudication order that the s .....

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..... on such services are eligible for availing credit. In the present case, the cargo 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 cred .....

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