2012 (5) TMI 446

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..... er 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. ultimate order passed by the Larger Bench of the Tribunal does not suffer from any infirmity so far as period prior to amendment of the said Rule i.e.01.04.2008, is concerned. decision is squarely applicable to the present case since t .....

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..... Cenvat Credit Rules, 2005. They availed CENVAT credit of Rs.56,854/- on 'Business Auxiliary Services' for the period from March, 2005 to June, 2007. Proceedings were initiated against the appellant on the ground that they have availed inadmissible CENVAT credit. Hence, a show-cause notice was issued for recovery of CENVAT credit along with interest and imposition of penalty under Rule 15 of Cenva .....

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..... . I find that the period involved in this case is March, 05 to June, 07. The Larger Bench of the Tribunal in the 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 .....

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