2010 (5) TMI 333

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....ent. ORDER 1. Heard both sides. This appeal was taken up for fresh consideration in terms of the order, dated 30-3-2010, of the Hon'ble Madras High Court passed in CMA No. 835/2010. The issue in this case relates to the question as to whether the appellant-manufacturer can take credit of service tax paid on the freight relating to transportation of the finished goods from the factory to the ....

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....sidered to be an input service. 3. In addition to the respective arguments recorded above, both sides confirm that the issue involved in this case was the subject-matter referred to the Larger Bench in the case of ABB Ltd. v. CCE & ST [2009] 21 STT 77 (Bang. -CESTAT), which had considered the precedent decisions on the subject including the one reported as India Japan Lighting (P.) Ltd. v. CCE ....