2011 (8) TMI 384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Education Cess thereon towards outward freight for the period from April 2005 to March 2007 under the category of goods transport agency services and took cenvat credit of the amount paid by them considering the same as their input service. On the ground that cenvat credit is admissible only on outward transportation up to the place of removal, proceedings were initiated and cenvat credit was de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Hon'ble High Court of Karnataka on the tax appeal filed by the Revenue against the decision in the case of ABB Ltd. Hon'ble High Court of Karnataka has taken the view that prior to 01.04.08 when the definition of input service was amended to substitute the words up to the place of removal by from the place of removal , the cenvat credit of service tax paid on outward transportation would be ....