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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MADRAS
JYOTI BALASUNDARAM, VICE-PRESIDENT
Commissioner of Central Excise, Pondicherry -Appellant
Versus
Sri Sarbati Steel Tubes Ltd. -Respondent
NO.E/444 OF 2010
Decided On : 12-07-2011
T.H. Rao,M. Karthikeyan
1. On hearing both sides, I find that the issue in dispute namely as to whether the assessees herein are entitled to CENVAT credit of service tax paid on outward transportation of finished goods from the place of removal during the period in dispute (which is September 2006 to March 2007) stands settled in favour of the assessees by the decision of the Hon'ble Karnataka High Court in CCE & ST v. ABB Ltd., [2011] 32 STT 141/ . The Hon'ble High Court has held that outward transportation of finished goods from the place of removal is covered by the definition of "input service" upto 31.3.2008 and service tax paid thereon is eligible as CENVAT credit, upholding the Larger Bench decision in ABB Ltd. v. CCE & ST [2009]
