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TMI Blog2013 (2) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of removal - from place of removal - Whether the service availed by the assessee for outward transportation of their final products from the place of removal should be treated as 'input service' in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that:- Following the decision in case of M/s ABB LTD.(2011 (3) TMI 248 - KARNATAKA HIGH COURT) that in relation to the period upto 31.3.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No.276-282/2009 dated 18.5.2009. The question considered by the Larger Bench was whether the service availed by the assessee for outward transportation of their final products from the place of removal should be treated as 'input service' in terms of Rule 2(l) of the CENVAT Credit Rules, 2004. This question was answered in favour of the assessees. However, the individual appeals were returne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is equally applicable to the facts of these cases. Therefore, after hearing both sides, we hold that the assessees are entitled to claim CENVAT credit on GTA services availed for outward transportation of their final products from their factories (place of removal) to their customer's premises during the material period, all prior to 31.3.2008. In the result, the assessees' appeals are allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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