2009 (7) TMI 897

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....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, which is specifically mentioned in precis....

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....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 - manufacturer of goods is eligible to take credit of t....

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....uch 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 findings on the parameters laid down in the said Circula....