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TMI Blog2011 (7) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to business and, therefore, credit cannot be denied - The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise, Bangalore (2009 -TMI - 34139 - CESTAT, BANGALORE) has held that the services availed by a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bags falling under Chapter Heading 3926 of the Central Excise Tariff Act, 1985. They availed CENVAT credit on duty paid inputs, capital goods and input services used in the manufacture of final products for the period from November, 2007 to March, 2008. Proceedings were initiated against the appellants for recovery of CENVAT credit which are not used by the manufacturer directly or indirectly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to amendment of 'definition of input service' i.e. prior to 01.04.2008. 5. The learned JDR reiterates the findings of the lower authorities. 6. I have carefully gone through the submissions and perused the case records. I find that the period involved in this case is November, 2007 to March, 2008. The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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