2009 (7) TMI 897

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.... ORDER 1. In this appeal, the only issue is that whether the respondent is entitled for Cenvat credit on Service Tax paid for outward transportation under Goods Transport Agency. 2. Ld. Counsel for the respondent submits that from the definition it is very much clear that the service of outward transportation up to the place of removal is only considered as inputs service for manufacturer, ....

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....ent placed reliance on the decision in the case of ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - CESTAT) (LB), wherein it was held that the goods transport agent service outward transportation of goods from place of removal is input service as it is covered by words "activities relating to business" used in the definition and each limb of definition is an independent benefit/concession - manufactur....

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.... after their clearance from the factory; from where such goods are removed." 6. Wherein it was observed by the Hon'ble High Court that although the period involved prior to the date of Circular but the parameters laid down in the Circular is to be fulfilled by the assessee to avail Cenvat credit on GTA service. 7. On perusal of the record, I find that the lower authorities have not given any....