2011 (7) TMI 922

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..... in this case is January, 05 to July, 07. 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 Credit Rules, 2004 .....

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..... 04,497/- on the service tax paid on outward freight for transportation of finished goods from the place of removal. The department initiated proceedings against the appellant on the ground that the credit on service tax paid on outward freight for transportation of finished goods from 'place of removal' is not admissible. The lower adjudicating authority confirmed a demand of Rs.3,04,497/- under p .....

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..... he case of ABB Ltd. Vs. Commissioner of Central Excise, Bangalore - 2009 (15) STR 23 (Tri-LB) 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 Credit Rules, 2004. The Hon'ble Karnataka High Court in the case of ABB Ltd. (supra) held that the ultimate ord .....

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