9911796707
TMI Blog2011 (5) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... on the fact that the outward freight was paid in relation to removal of goods from the place of removal, as the noticees are manufacturer of the goods and the output services are used by them for clearance of final product from their factory - As such, find that the said credit relates to input service for the noticee and hence the same is correctly availed by them - Decided in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE [2007] 8 STT 122 (New Delhi - CESTAT) has held that the credit of service tax paid on outward transportation was available and yet set aside the order of the adjudicating authority and disallowed the said credit and, therefore, the same is sought to be challenged by this appeal. 2. Learned Advocate appearing for the appellants while assailing the impugned order submitted that though in para 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer of the goods and the said output services are used by them for clearance of final product from their factory. As such, I find that the said credit relates to input service for the noticee and hence the same is correctly availed by them". 4. Undisputedly, the said finding of fact that the credit availed was in relation to the services rendered up to the stage of removal of goods at fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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