2009 (8) TMI 380

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....G. Utagikar for the Respondent. ORDER M.V. Ravindran, Judicial Member - This miscellaneous application is filed by the applicant for out of turn hearing of Appeal No. ST/100/2007. 2. Applicant submits that the amount involved in this case is to the tune of Rs. 66,48,600 (Rupees sixty six lakh forty-eight thousand six hundred only). It is his submission that the issue is now squarely cover....

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....g findings :— "I however find that definition of input service in Cenvat Credit Rules in terms of rule 2(l)(i) & (ii) clearly provides that input service means any service used by the manufacturer directly or indirectly in or in relation to the manufacture of final product and clearance of final product from the place of removal. CBEC Clarification does not alter this definition. It merely cl....

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....ransport service is therefore an input service even when used for clearance of final product from the place of removal and availment credit on the same cannot be denied." 6. An identical issue was decided by the Larger Bench of the Tribunal in the case of ABB Ltd. (supra). The ratio of the said decision is as under : '24. In the light of the discussion, we hold that the definition of "input ....