Input Service Credit Allowed on Outward Transport Agency Service if Part of Assessable Value.

The Appellate Tribunal CESTAT, Delhi upheld that the respondent is entitled to input service credit on outward transport agency service if the service formed part of assessable value, based on the decision of the Hon'ble Karnataka High Court in the case of CCE Vs. M/s A.B.B. Ltd. The appeal filed by the Revenue was dismissed.

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The Appellate Tribunal CESTAT, Delhi upheld that the respondent is entitled to input service credit on outward transport agency service if the service formed part of assessable value, based on the decision of the Hon'ble Karnataka High Court in the case of CCE Vs. M/s A.B.B. Ltd. The appeal filed by the Revenue was dismissed. (2011 (7) TMI 602 - CESTAT, DELHI)

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