TaxTMI 
TaxTMI 
2009 (6) TMI 458
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.... revenue against Order-in-Appeal No. 65/CE/ALL./2007, dated 28-3-2007 passed by CCE (Appeals), Allahabad. The respondents are engaged in the manufacture of HDPE, PP Bags, PVC Pipes classifiable under Chapter sub-heading Nos. 3923.90 and 3917.00 of the First Schedule to the Central Excise Tariff Act, 1985. They are also registered under section 69 of Finance Act, 1994, as a notified person liable f....
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.... beside this, imposed penalty of Rs. 3,000 under rule 15 of the Cenvat Credit Rules. The Commissioner (Appeals), however, vide the impugned order-in-appeal dated 28-3-2007 set aside the Assistant Commissioner's orders holding that the outward transportation of finished goods from the factory gate to the customer's premises is covered by the definition of input service. The revenue has come up in a....
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....nt in case of ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. - CESTAT), wherein the Tribunal held that outward transportation of goods from the place of removal to the customer's premises is input service as it is covered by the expression "activities relating to business", used in the definition. He pleaded that in view of the Larger Bench's judgment, it is not necessary to go into the fact as to w....