2011 (7) TMI 615

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..... Credit Rules, 2004 - Held that:- This issue has been settled by High Court in the case of ABB Ltd (2011 (3) TMI 248 (HC)) wherein it has been held that the input service credit on outward transportation of the goods is available as the same has formed part of the assessable value. Therefore, appellants are entitled to input service credit on GTA service - Decided in favor of assessee.
Mr. Asho .....

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..... ds which have been sold to the buyers on FOR basis and on factory gate. Therefore, appellants are not entitled to input service credit on GTA service. He reiterated the impugned order. 4. After hearing learned SDR and perusal of the records, I find that in the show cause notice the allegation is that they are not entitled to input service credit on GTA service as the same is not covered under Rul .....

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