2011 (7) TMI 360

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..... d that transportation charges incurred by the manufacturer for clearance of final product from place of removal, upto 1.4.2008 are included in the definition of “input service” and that credit is admissible till this date - As the period involve this case pre and post-1.4.2008 and is therefore remitted for fresh decision in the light of the Honble Karnataka High Court's judgment - Thus appeal is a .....

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..... 7 (Kar.)]. The High Court has held that transportation charges incurred by the manufacturer for clearance of final product from place of removal, upto 1.4.2008 are included in the definition of input service and that credit is admissible till this date. Following the ratio of the above decision, which is applicable on all fours to the facts of the present cases and which partly upholds the decis .....

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