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TMI Blog2011 (8) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit - Hence, prior to 01.04.08 when the definition of input service was amended to substitute the words up to the place of removal by from the place of removal, the cenvat credit of service tax paid on outward transportation would be admissible. - E/18/10 - - - Dated:- 12-8-2011 - Hon'ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri J.S. Negi, SDR Respondent : Shri S.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against this decision. 2. Revenue is in appeal against the decision of the learned Commissioner (Appeals) holding that cenvat credit of Rs.1,69,032/- is admissible to the respondents on the outward transportation. The ground taken is that the decision of the Tribunal in the case of M/s. ABB Ltd. has not attained finality since department has preferred an appeal before the Hon'ble High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit would be admissible in respect of outward transport for the period prior to 01.04.08 when the definition was amended and in view of the fact that in this case the period of dispute is prior to 01.04.08, the impugned order has to be upheld and appeal filed by the Revenue has to be rejected. Accordingly, appeal is rejected. (Dictated Pronounced in Court) - - TaxTMI - TMITax - Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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