2011 (8) TMI 113

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..... NER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others reported in (2011 -TMI - 203985 - KARNATAKA HIGH COURT), upheld the view taken by the Tribunal and held that up to 01.4.2008, when the definition of input service was amended, credit of service tax paid on GTA services, is admissible - Decided in favour of the assessee
Mr. B.S.V. Murthy, J. For Appellant : Shri J.S. .....

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..... Heard both sides. The Commissioner has relied upon the decision of the Tribunal in the case of India Cement Limited, wherein the Tribunal took a view that definition of input service has to be interpreted in the light of requirement of business and cannot be read restrictively. Subsequently, very same issue came up before the Tribunal in the case of ABB Limited and the Larger Bench of the Tribunal .....

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