2011 (7) TMI 616

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....s are entitled inputs service credit on GTA service. 2. None appeared on behalf of the appellants but request has been received to decide the case on merit. Therefore, the appeals are taken for final disposal. 3. Learned SDR submitted that in this case the sale is taken place at the factory gate, therefore, the appellants are not entitled for input service credit for outward transportation o....

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.... of removal under Section 4(3) is restricted to section 4 only. It was further held that prior to 1.4.2008 wherein an amendment has taken place relating to 'place of removal' by inserting the word 'upto' in place of word 'from' in clause (ii) of Rule 2(1) made it clear that whether it is an inward transportation of input or capital goods or clearance of final products upto the place of removal, an....