2011 (7) TMI 616

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..... the case of ABB Ltd (2011 (3) TMI 248 (HC)) held that prior to 1.4.2008 wherein an amendment has taken place relating to 'place of removal' by inserting the word 'upto' in place of word 'from' in clause (ii) of Rule 2(1), if the manufacturer has availed the GTA service and paid service charges, the appellants are entitled to input service credit. In this case, it is not in dispute that the appella .....

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..... orted in 2011 (21) STR 74 and Board's Circular No.97/8/2007-ST dated 23.8.2007. Therefore, he submitted that the 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 the short issue in this case is whether in the facts and circumstances of the case, the appellants are entitled to .....

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..... s clear that till such amendment was effective from 1.4.2008, notwithstanding the clarification issued by the Central Government by way of Circular dated 23.8.2007, transportation charges incurred by the manufacturer for 'clearance of final products from the place of removal, was included in the definition of 'input service'. Therefore prior to 1.4.2008 if the manufacturer has availed the GTA serv .....

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