2014 (10) TMI 946

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..... s ambit the transportation from the place of removal - In this regard Karnataka High Court judgment in the case of CCE & ST, LTU Bangalore Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] held that transportation charges incurred by manufacturer for clearance for final product from place of removal were included in definition of input service - appeal allowed - decided in favor of appellant. .....

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..... de the penalty. 2. The facts briefly stated are as under: The appellants had taken Cenvat credit in respect of outward transportation from the place of removal. The lower authorities disallowed the same holding that credit in respect of GTA was available only upto the place of removal. The appellants have contended that the period involved in this case is June, 2006 to December, 2006 and that t .....

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..... om one place of removal to another place of removal. 3. We have considered the matter. The definition of inputs service during the relevant period included in its ambit the transportation from the place of removal. In this regard Karnataka High Court judgment in the case of CCE & ST, LTU Bangalore Vs. ABB Ltd. 2011 (23) SRT 97 (Kar.) approvingly referred to the judgment of CESTAT in the case of A .....

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