2011 (7) TMI 613

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....ppellants are in appeals against the impugned order for demanding for availment of input service credit on GTA service availed by the appellants for outward transportation of finished goods upto port. 2. Learned Advocate submitted that the issue of availment of input service credit on GTA service has been settled by the Hon'ble Karnataka High Court in the case of ABB Ltd. reported in 2010 (23) ....

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....010 (260) ELT 369 (Bom.) wherein it has been held that inputs service credit is entitled to the appellants if the assessee has availed services in the course of their business of manufacturing as well as post manufacture, the service has formed part of the assessable value of the goods cleared by them. In the case of ABB Ltd., Hon'ble Karnataka High Court has held that the assessee is entitled to ....