2011 (9) TMI 303

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....lant (s) Shri S.Mishra, Addl.Commr.(AR) for the Respondent (s) Per Shri B.S.V.Murthy. 1.In this Appeal the issue involved is whether the Appellant is eligible for credit of Service Tax paid by outward transportation service of the goods manufactured by them and supplied to their customers. Even though only Stay Application is listed today, since the issue involved has already been settled....

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....Supreme Court in the case of C.K.Gangadharan v. C.I.T. (LIS/SC/2008/1052) to take this view. However, he submits that the issue has been finally settled by the decision of the Hon'ble Karnatake High Court wherein they have taken a view that the definition of input service provides for availability of credit in respect of service received for transportation of manufactured goods 'from the place of ....

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....ble High Court has taken a view that the decision that the credit of Service Tax paid on goods transportation services from the place of removal would be applicable only up to 31.03.2008 and thereafter the amended definition would be applicable and has also taken the view that the amendment cannot be given retrospective effect. This decision was followed by the Hon'ble Gujrat High Court in the cas....