https://www.taxtmi.com/caselaws?id=210281 The judge allowed the appeals and granted input service credit on GTA service for outward transportation of finished goods up to the port, following the precedent set by the Hon'ble Karnataka High Court in the case of ABB Ltd. The judge emphasized that the transportation of goods did not form part of the assessable value and was not utilized in the manufacturing process, making the appellants eligible for the credit. The judge dismissed the respondent's argument regarding the review of the ABB Ltd. decision, noting no action had been taken to challenge the judgment. Consequential relief was granted if necessary. en-us Tue, 19 Jul 2011 00:00:00 +0530 Mon, 14 May 2012 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210281 The judge allowed the appeals and granted input service credit on GTA service for outward transportation of finished goods up to the port, following the precedent set by the Hon'ble Karnataka High Court in the case of ABB Ltd. The judge emphasized that the transportation of goods did not form part of the assessable value and was not utilized in the manufacturing process, making the appellants eligible for the credit. The judge dismissed the respondent's argument regarding the review of the ABB Ltd. decision, noting no action had been taken to challenge the judgment. Consequential relief was granted if necessary. Case-Laws Service Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210281