2009 (12) TMI 213

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....e Respondent. ORDER 1. Show-cause notice was issued to the appellants alleging that the appellants have wrongly availed inadmissible Cenvat credit in respect of outward freight for removal of goods from place of removal. The appellants contended that the transportation of finished product from the factory to customers' destinations forms an activity which is in relation to manufacturing acti....

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....d in the case of ABB Ltd. v. CCE&ST [2009] 21 STT 77 (Bang. - CESTAT) that transportation of goods to customer's premises is an activity relating to business. It is an integral part of the business of a manufacturer to transport and deliver goods manufactured. If services like advertising, market and research which are undertaken to attract a customer to buy goods of a manufacturer are eligible to....