2012 (8) TMI 25

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..... KA HIGH COURT ) if service tax is paid on transportation charges, it fell within the phrase "clearance of final products from the place of removal" and therefore, the assessee was entitled to CENVAT credit - in favour of the assessee - CE NO. 42 OF 2010 - - - Dated:- 20-4-2011 - N. KUMAR AND RAVI MALIMATH, JJ. N.R. Bhaskar for the Appellant. V. Lakshmikumaran and V. Sridharan for the .....

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..... vat credit has been wrongly availed of on service tax paid by them. Hence, a demand was made to an amount of Rs. 5,45,460/- along with interest and penalty. The assessing authority confirmed the demand, interest and penalty. Aggrieved by the same, an appeal was filed before the Commissioner who allowed the appeal and set aside the order passed by the assessing authority and remanded the case for e .....

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..... the case of ABB Ltd v. CCE ST, Bangalore (2009-TIGL-830-Cestat-BANG-LB) ? ( b ) Whether in view of the varying interpretation of the term 'input service' in various decisions, the Hon'ble Cestat, Larger Bench, Bangalore was right in interpreting the term in the manner as in the order ?" An identical issue came up for consideration before the Division Bench of this Court in CCE ST v. .....

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