2011 (7) TMI 908

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufacturer for outward transportation of final products from the place of removal shall be treated as input services in terms of Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - Decided in favor of the assessee - E/127/10 - Mum - - - Dated:- 14-7-2011 - Shri S.K. Gaule, J. Appearance Shri Sanjay Kalra, JDR for Appellant Shri P.K. Shetty, Advocate for Respondents Per :- S.K. Gaule .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Credit Rules, 2004. On the basis of the above, three show-cause notices were issued demanding service tax of Rs.1,65,000/-, Rs.1,13,319/- and Rs.31,328/- respectively along with interest with proposal for imposition of penalty for wrong availment of credit. On adjudication, the lower adjudicating authority dropped the demands pertaining to the exports and the excise duty paid on assessable value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd the appeal allowed. 5. The ld. Counsel for the respondent submitted that the issue is already settled in view of the Hon'ble Karnatka High Court's decision in the case of ABB Ltd. vs. CCE. 6. I have carefully gone through the submissions and perused the case records. I find that the period involved in this case is January, 2005 to October, 2007. The Larger Bench of the Tribunal in the case .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X