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TMI Blog2011 (8) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... gra and stands settled by the latest decision of Hon ble High Court of Karnataka reported as CCE and ST Bangalore Vs. ABB Ltd. (2011 -TMI - 203985 - KARNATAKA HIGH COURT) - Vide the said judgement, the Hon ble High Court has upheld the Larger Bench decision of the Tribunal in the case of ABB Ltd. laying down that the credit of service tax paid on transportation up to place of sale is admissible - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, clear that for the appellant the eligibility to avail credit of the service tax paid on outward transportation for removal of excisable goods would depend upon the determination of the place of removal as per the definition. I observe that the goods after clearance from the factory of the appellant remained in their control till the same were delivered to the consignee at their door ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service as in input service. Consequently the impugned outward GTA service is an input service for the appellant and the appellant has rightly availed Cenvat credit of the service tax paid on such GTA service. 4. Revenue in their memo of appeal have contended that for all purposes factory gate is the place of removal and as such service tax paid on the transportation of the goods from the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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