2016 (7) TMI 1390

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..... case of ABB Ltd. Vs. CCEST, Bangalore [2009 (5) TMI 48 - CESTAT, BANGALORE], where it was held that services availed by a manufacturer for outward transportation of final products from the place of removal be treated as an input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such servi .....

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..... rvice, the issue is squarely covered by the Larger Bench of this Tribunal in the case of ABB Ltd. Vs. CCEST, Bangalore [2009 (15) STR 23 (Tri.- LB)]. The relevant paragraph from the said judgement is extracted herein below:- 17. In this view of the matter, the use of the expression outward transportation in the inclusive clause of the definition is by way of abundant caution so as to avoid a .....

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